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2000 (2) TMI 589 - CEGAT, KOLKATAExtract: .......s such, they cannot go back on their own claim as the parts are admittedly entitled to Modvat credit not being hit by the Exclusion Clause of Rule 57A as held by Larger Bench decision of the Tribunal. I hold that the said items are entitled to Modvat credit under Rule 57A. Accordingly, I allow the appeal with consequential relief to the appellants.
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