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1998 (9) TMI 692 - CEGAT NEW DELHIExtract: .......me as having no substance in the justification, made by the Revenue, regarding essential input or non-essential input for the purpose of Modvat credit. In Modvat scheme, once a commodity has been described as inputs’, distinction regarding essentiality or non-essentiality of the input is immaterial. Hence we dismiss the appeal of the Revenue.
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