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2003 (3) TMI 127 - HC - Central ExciseExtract: .......common case of the parties that bead wire manufactured by the respondent is not an exempt item. It is, therefore, clear that the respondent was entitled to claim Modvat benefit in regard to the inputs that went into the manufacture of bead wires in terms of Rule 57C of the Rules. Since no referable question of law arises, the petition is dismissed.
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