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1998 (12) TMI 213 - CEGAT, NEW DELHIExtract: .......shable. 19. emsp Having regard to this aspect, we find force in the contention of the ld. Counsel for the Appellants and hold that Modvat credit will be admissible on the items as indicated above except the items for which we have specifically held that no Modvat credit will be admissible. 20. emsp The 23 Appeals are disposed of in the above terms.
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