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2005 (8) TMI 700 - CESTAT BANGALOREExtract: .......Udyog Ltd. (supra) that the explosives used in mines will not be eligible for the Modvat credit. Respectfully following the ratio of the citations referred to by the learned SDR as noted supra, we do not find any merit in these appeals and the same are rejected. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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