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2002 (2) TMI 998 - AT - Central ExciseExtract: .......eneration of electricity which in turn is used for manufacture of final products is entitled for Modvat credit even prior to 16-3-1995. Since the issue is squarely covered by the decision of the Larger Bench of this Tribunal we have nothing to say against that decision. Following the ratio of this decision we reject the appeal filed by the Revenue.
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