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2000 (3) TMI 88 - AT - Central ExciseExtract: .......e benefit of Modvat credit. Logic controller is an instrument for controlling operation timing, delay or sequence of air blasters for proper evacuation. Hence, they are entitled for the benefit of Modvat credit. 5. In view of the above decisions of the Tribunal, I find no infirmity in the impugned order. The appeal filed by the revenue is rejected.
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