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1997 (10) TMI 163 - CEGAT, NEW DELHIExtract: .......cks and refractory mortars were goods used in the manufacture of refractory bricks and mortars and in view of our finding that procedural requirement of the rules relating to Modvat had no bearing on the benefit of this notification, we allow this appeal set aside the lower order and direct consequential benefit to the extent available and claimed.
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