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2009 (12) TMI 735 - CESTAT MUMBAIExtract: .......actory itself for communication from one department to another department which is indirectly used in the manufacture of the final product. Hence the appellant is entitled for the Modvat credit on the EPBAX system in the instant case. Accordingly, the impugned order is set aside and appeal is allowed with consequential relief. (Pronounced in court)
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