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2003 (10) TMI 589 - AT - Central ExciseExtract: .......ith the submissions made by the learned Advocate that MS Rails are accessories to the conveyor which is classified under Chapter 84, which is specifically mentioned in Rule 57AA(a)(i). In view of this, the respondents are eligible to avail of the Modvat credit of the duty paid on MS Rails. To this extent the Appeal filed by the Revenue is rejected.
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