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2002 (9) TMI 485 - CEGAT, NEW DELHIExtract: .......vered under the list of inputs or final products in the table to Rule 57Q and therefore, availment of Modvat credit in the instant case by the appellant is not correct. In view of the above, I do not find any infirmity in the order passed by the lower authorities. The appeals filed by the appellants are accordingly dismissed being devoid of merits.
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