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1997 (4) TMI 255 - CEGAT, NEW DELHIExtract: .......the appellants case which was reported in 1995 (76) E.L.T. 399 and subsequently in other decisions. Following the ratio of the decision of the Madras High Court we hold that Modvat credit will be admissible on duplex board used for packing torches and miniature bulbs. 6. emsp In the result, the impugned order is set aside and the appeal is allowed.
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