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1999 (8) TMI 426 - CEGAT, NEW DELHIExtract: .......nes used in the process. The process starts with the bringing of inputs and keeping them in place. Since these vertical tank are used for storing and storing is a part of process, therefore, they are covered for purpose of Modvat under Rule 57Q. 5. emsp Having regard to the above discussions, all the seven appeals filed by the Revenue are rejected.
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