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1999 (7) TMI 268 - CEGAT, MADRASExtract: .......nd the item was held to be eligible for Modvat credit. Therefore, I find that the same principle is involved in this case also. Under these cirucmstances, I find that the item is eligible for Modvat credit under Rule 57Q. The Order-in-Original and the Order-in-Appeal impugned are therefore set aside and the appeal allowed with consequential relief.
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