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1996 (10) TMI 117 - AT - Central ExciseExtract: .......hicles are inputs as contemplated in Rule 57A of the Rules and are not covered by the exclusion Clause (i) of the Explanation to the Rule, it follows that MAM are entitled to avail Modvat credit in respect of excise duty paid on such goods. 24. For the reasons indicated above, we set aside the orders impugned in these appeals and allow the appeals.
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