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1988 (1) TMI 249 - CEGAT, NEW DELHIExtract: .......the manufacture of rubber and other products. They are, thus, parts of the machine and are covered by the explanation under Rule 57Q. 10. emsp Having regard to above findings, we hold that Modvat credit will be admissible to the appellants on the above two items. In the result, the appeal is allowed with consequential relief in accordance with law.
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