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2001 (10) TMI 922 - CEGAT, MUMBAIExtract: .......s also held to be an lsquo input rsquo eligible for Modvat credit under Rule 57A, by the Tribunal rsquo s decision in the case of CCE, Chandigarh v. Shiv Industries 1997 (93) E.L.T. 174 . 6. emsp Since the items in dispute have already been held to be eligible to Modvat credit, we set aside the denial of credit on these items, and allow the appeal.
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