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2000 (9) TMI 123 - AT - Central ExciseExtract: ....... the spot welding electrodes therefore evidently are essential parts of the machinery and would be eligible for Modvat credit under Rule 57A and also under Notification No. 217/86 since the definition under both these i.e. Rule 57A and the Notification is pari materia. 7.In view of our findings, we allow the appeal with consequential relief if any.
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