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1997 (11) TMI 152 - CEGAT, NEW DELHIExtract: .......ise v. Durgapur Cement Works and Union Carbide v. Collector of Central Excise (supra) will not apply to the present case. We are, therefore, in agreement with the lower authorities in holding that evaporator boats are not eligible for Modvat credit under Rule 57A having regard to the Explanation to Rule 57A. 7. emsp Appeal is accordingly dismissed.
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