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2004 (4) TMI 438 - CESTAT, BANGALOREExtract: .......leaning of machinery have been held to be eligible for Modvat credit. We find no reason to take a different view with regard to hydrochloric acid and wetnol used by the appellants for the cleaning of machinery in their factory. 3. emsp In view of what has been stated above, the appeal is allowed with consequential relief, if any, to the appellants.
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