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1993 (6) TMI 154 - CEGAT, MADRASExtract: .......et out in Rule 57A of the Modvat Rules. In the present case as seen from the facts placed before us the Hylam sheets do not perform any one of the functions as set out in the explanation which would disqualify these for the purpose of being considered as input for Modvat purpose. In view of the above, the appeals filed by the Revenue are dismissed.
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