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1999 (10) TMI 699 - AT - Central ExciseExtract: .......he Exclusion Clause of Rule 57A. As such, I hold that the said ldquo Thrm Spl. rdquo is an eligible input in terms of Rule 57A. The Modvat credit is available in respect of the same under the said Rule and not under Rule 57Q. 8. emsp As a result, the appeal is allowed with consequential reliefs to the appellants and the impugned Order is set aside.
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