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2002 (1) TMI 219 - CEGAT, NEW DELHIExtract: .......he plant and machinery. The appellants are making a claim that nuts and bolts are only used with the machinery without disclosing the specified name of the machine. The review in view of the above decision of the Hon ble Supreme Court, the nuts and bolts in the present case are not entitled for the benefit of Modvat credit. The appeal is dismissed.
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