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1995 (9) TMI 313 - CEGAT, NEW DELHIExtract: .......s a bar to the availment of Modvat credit by the appellants herein. 13. emsp In the light of the above, we hold that the appellants are eligible for Modvat credit of inputs of fuel tanks and struts used in the manufacture of motor vehicles, set aside the impugned orders and allow the appeals with consequential relief, if any, due to the appellants.
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