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2001 (10) TMI 202 - AT - Central ExciseExtract: .......efore, the reliance placed by ld. JDR on the Larger Bench decision in the Melton case does not advance the defence in this appeal. 5. In view of the findings recorded above, I set aside the impugned order and allow this appeal, after holding that the ceramic crucibles were eligible inputs during the material period for Modvat credit under Rule 57A.
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