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1999 (10) TMI 307 - CEGAT, NEW DELHIExtract: .......ntral Excise, reported in 1995 (77) E.L.T. 511 (S.C.) and in the case of Apex Steels (P) Ltd. v. Collector of Central Excise, Chandigarh, (Supra), the appellants are entitled for the benefit of the credit in accordance with law in respect of inputs used in the manufacture of these machines. The appeal filed by the appellants is otherwise dismissed.
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