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2001 (7) TMI 193 - CEGAT, NEW DELHIExtract: .......e process of manufacture but for fixing the hammer machine with which the steel forging was to be undertaken. After carefully considering the matter, I agree with the learned Commissioner of Central Excise (Appeals) that the Modvat credit in respect of the items in dispute was not available. As a result, the appeal is rejected. Ordered accordingly.
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