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1993 (11) TMI 114 - CEGAT, MADRASExtract: ....... to be held to be an item in the nature of a die or a tool used for processing the materials. Since tools, etc. are ineligible for the benefit of the MODVAT credit in terms of the definition of lsquo input rsquo under Rule 57A, we hold that the benefit of MODVAT credit will not be available in respect of the same. We, therefore, dismiss the appeal.
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