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2001 (10) TMI 225 - AT - Central ExciseExtract: .......ule 57A as input. At this second appellate stage, ld. CA has advanced such a plea, which I am not inclined to entertain. Modvat credit, as claimed by the appellants, will not be extended to synthetic wax roller . 3. The existing paragraph No. 6 in the Final Order will stand renumbered as 7 . 4. The ROM application stands allowed in the above terms.
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