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2001 (11) TMI 968 - CEGAT, NEW DELHIExtract: .......iew of the decision of the Larger Bench of the Tribunal in case of Rathi Udyog Ltd. v. CCE, Meerut - 2000 (121) E.L.T. 524 (Tri - LB) 2000 (38) RLT 551 (Tribunal) and Modvat credit on Grinding Wheels has to be allowed to the assessee under Rule 57A. 4. emsp In view of the findings already recorded, the present appeal fails and the same is rejected.
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