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2003 (8) TMI 453 - CESTAT, MUMBAIExtract: .......or the purpose of availing of Modvat Credit. From the use indicated by the Commissioner (Appeals), it is apparent that the impugned goods are taking part in the process of manufacture of the final products and as such the Modvat Credit of the duty paid in respect of these goods can be taken. Accordingly, the appeal filed by the Revenue is rejected.
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