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2002 (1) TMI 94 - CEGAT, COURT NO. IV, NEW DELHIExtract: .......e was satisfied that the broken tiles are in the nature of scrap. That being the factual position, no argument can be heard against the respondents claim for Modvat credit on the duty paid input ceramic glazed frit as allowed under Rule 57D of the Central Excise Rules. 9.In the result, the appeals filed by the Revenue fail and they stand dismissed.
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