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2001 (10) TMI 786 - CEGAT, CHENNAIExtract: .......ject the Modvat credit on the capital goods which are exclusively used in the mines and allow the Modvat credit only on parts of the conveyor belts which are used both in the mines and at the factory rsquo s end. This Order-in-Appeal No. 1/2001 is, therefore, modified to this extent. 9. emsp All the above appeals are disposed of in the above terms.
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