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1998 (10) TMI 235 - CEGAT, MUMBAIExtract: .......ve so far dealt with the department rsquo s appeal. What is in challenge by the assessee the eligibility of modvat credit under Rule 57A. Since we have held that the department rsquo s view that credit should not be taken on these, answer to this question is only academic. We, therefore, decline to go into assessee rsquo s appeal. Appeal dismissed.
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