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1997 (8) TMI 209 - CEGAT, NEW DELHI
Extract:
....... and since this function is performed by Damper, we hold that Modvat credit will be admissible on this item. Similarly, Modvat credit will be admissible to items listed against Sl. No. 5, 6, 7, 8, 9, 10, 12, 13 and 14. In view of the above findings, the impugned order is modified to the extent stated above and the appeal is disposed of accordingly.