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1998 (9) TMI 600 - AT - Central ExciseExtract: .......ital goods on M.S. Bars, TOR steel used in erection of cooling tower, molasses pump, forged key, SIJ and chain spares. Since we have held that these items would not be includible items for purposes of Modvat credit on capital goods, credit taken on the said items will have to be reversed. 21. emsp The two Appeals are disposed of in the above terms.
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