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2004 (2) TMI 623 - AT - Central ExciseExtract: .......ds known in market emerges due to operation conducted and that the nature of technology used is not relevant see Laminated Packagings Ltd. - 1990 (49) E.L.T. 326 and Indian Aluminium - 1985 (21) E.L.T. 3 (S.C.) at para 13 . If that is so, the entitlement of Modvat credit cannot be denied. 3. emsp In view of the findings, we would allow this appeal.
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