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2002 (10) TMI 203 - CEGAT, NEW DELHIExtract: .......ng this ratio, the transformer also should be held to be a part of the appellants plant. Accordingly, I hold that the transformer of 11KV voltage installed in appellants factory after 16-3-1995 is squarely covered by clause (b), unaffected by clause (d). Accordingly, it is eligible for Modvat credit. In the result, the appeal stands partly allowed.
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