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1997 (4) TMI 370 - CEGAT, NEW DELHIExtract: .......uded from the definition of input by exclusion clause (i) of the Explanation to Rule 57A of the Central Excise Rules, 1944, and, if so, correct in holding that the assessee is entitled to the benefit of Modvat credit under the aforesaid Rule. rdquo 8. emsp The statement of case may be prepared for submission to the High Court of Punjab and Haryana.
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