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2003 (4) TMI 351 - CEGAT, KOLKATAExtract: .......micals, insecticides, fertilizers, etc., used for production of green tea plant outside the factory premises in the tea garden cannot be considered as the starting point of the manufacturing process. As such, the Modvat credit would not be available to the chemicals in question used in the tea gardens. Revenue rsquo s appeal is accordingly allowed.
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