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2001 (8) TMI 655 - CEGAT, NEW DELHIExtract: ....... of this Tribunal in the case of Avis Electronics Pvt. Ltd. reported in 2000 (117) E.L.T. 571 (Tri.-LB) 2000 (37) RLT 501. Modvat credit on polyurethane sheet is also not permissible since those sheets are only a construction material used in the construction of store room and not capital goods used in manufacture. The appeal fails and is rejected.
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