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2000 (5) TMI 73 - AT - Central ExciseExtract: ....... perform a function in relation to the manufacture of the goods. We, therefore, hold that they are eligible for modvat credit under Rule 57A. We thus confirm the view taken by the Tribunal in the case of Goetze India Ltd. (supra) and Batliboi and Co. (supra). The reference is thus answered in favour of the assessee and the appeals are also allowed.
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