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2001 (1) TMI 89 - SC ORDERExtract: .......57A of Central Excise Rules, 1944 ? (b) Whether the Modvat credit can be allowed on the High Speed Diesel Oil falling under Heading No. 27.10 of Central Excise Tariff Act, 1985, which cannot be taken as inputs and which is specifically excluded from the purview of the Modvat under Rule 57A of Rules ? 4. The appeal is allowed in the aforesaid terms.
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