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2001 (5) TMI 383 - AT - Central ExciseExtract: .......d in the manufacture of final product and these are essential for the working of the machines. This finding of fact is also not controverted by the Revenue. As these boards are used with the machines are entitled for the benefit of the Modvat credit. In view of the above discussion, I find no infirmity in the impugned order. The appeal is rejected.
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