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2001 (8) TMI 262 - AT - Central ExciseExtract: .......wing flow of liquids in the factory. The Tribunal in the case of Commissioner of Central Excise, Patna v. Bihar Caustic and Chemicals Ltd., reported in 2000 (118) E.L.T. 196 (Tribunal) also allowed the benefit on Modvat credit in respect of asbestos packing. In view of the above discussion, the impugned order is set aside and the appeal is allowed.
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