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2000 (6) TMI 46 - CEGAT, NEW DELHIExtract: .......d) metal containers used in the manufacture of new metal containers are inputs and manufacturers can take credit of the duty paid on such metal containers as Modvat credit. The reference is answered accordingly. As the impugned order is in conformity with this view, the same is confirmed. Consequently the appeal of CCE Meerut fails and is rejected.
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