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2008 (9) TMI 102 - HC - Central ExciseInputs – credit - explanation under Rule 57A - Held 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 - questions are answered in favour of the assessee
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