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2004 (2) TMI 619 - CESTAT, NEW DELHIExtract: .......e never had a case that the goods were covered under any other entry of the said Table. 5. emsp In the light of the above, I hold that Modvat credit under Rule 57Q was not available to welding electrodes (Heading 83.11) and MS Plates (Heading 72.08) during August-September, 1999. Accordingly, the impugned order is upheld and the appeal is rejected.
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