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2003 (9) TMI 148 - AT - Central ExciseExtract: ....... decision in Bhaskar Industries case, we hold that the Modvat credit cannot be denied to the Respondents herein as the power plant installed is a part of their expansion plant to enhance the production capacity of sponge iron, steel and ferro alloy for which enhanced power will be required by them. We, therefore, reject the appeal filed by Revenue.
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