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2001 (3) TMI 779 - AT - Central ExciseExtract: ....... DC motors and control panels become a part of the plant. These control panels are used for producing the goods inasmuch as without these control panels, the DC motors power supply cannot be regulated. Hence I hold that Modvat credit will be admissible on control panels. In the circumstances, the impugned order is upheld and the appeal is rejected.
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