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2000 (3) TMI 1115 - AT - Central ExciseExtract: .......rds Conductive Plastic Racks, these have also been explained as Storing Devices fitted with the Conveyor System. The earlier decisions of the Tribunal allowing modvat credit on Conveyor System would therefore apply to this item as well. In the light of the above findings, we find no merit in the Revenue Appeal and the same is accordingly, rejected.
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