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2008 (9) TMI 100 - HC - Central ExciseHeld that Ramming Mass, Foundry Flux, Mortar, ILR MIX and Castable Powder are inputs within the meaning of explanation to Rule 57A and hence MODVAT can be claimed in respect of the same - by holding the aforesaid items to be inputs, the definition of: machine, machinery, plant, etc., is not changed and exclusion clause does not become superfluous and meaningless - Petition by revenue is rejected accordingly
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