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1999 (11) TMI 221 - CEGAT, NEW DELHIExtract: ....... one part to another part of the steel plant during the process of manufacture of their final products are eligible inputs for the Modvat credit under Rule 57A of the Central Excise Rules. Therefore, I set aside the impugned order in so far as the said nozzles are concerned and allow the appeal with consequential reliefs (if any) to the appellants.
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