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2010 (7) TMI 962 - CESTAT AHMEDABADExtract: .......ms, there is no discussion by the Commissioner (Appeals). Nevertheless I find that all these items are nothing but components or accessories of the machines used by the appellants in paper manufacture. Accordingly I find appellants are eligible for Modvat credit on all the items. Therefore the appeal is allowed. (Dictated & Pronounced in Court)
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