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2001 (10) TMI 935 - CEGAT, NEW DELHIExtract: .......d that the lower appellate authority has rightly relied on the Tribunal rsquo s decision in Leader Engg. Works case for granting the benefit of Modvat credit in respect of welding rods. 3. emsp In view of the above, the challenge in the present appeal against the decision of the lower appellate authority cannot be sustained. The appeal is rejected.
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