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2003 (6) TMI 360 - CESTAT, CHENNAIExtract: .......ds and Dies have again been mentioned in the CENVAT Rules, 2001. In view of this position, the Centre Column and Bottom Plates are part and parcel of moulds and are constituted as moulds and Modvat credit cannot be denied to them when there is no change in the law. I, therefore, allow the appeal. The stay petition also gets disposed of accordingly.
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