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1998 (7) TMI 332 - CEGAT, NEW DELHIExtract: .......n manufacture of final product, inputs are considered to have been used in or in relation to manufacture of final products. That is the rationale of Rule 57D(2). 6.2 emsp In view of the foregoing discussion, welding electrodes are entitled to benefit of Modvat credit as inputs under Rule 57A. 7. emsp Revenue rsquo s appeal is, therefore, dismissed.
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