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2003 (4) TMI 188 - AT - Central ExciseExtract: .......als and not parts or accessories of any machine/machinery, etc. 10.We, however, agree with the learned Advocate that the Modvat credit will be available in respect of Components for Kiln Hood, Chain Links, Pattern, Bracket for Power and Control Cable Drums as these are used in producing or processing of the goods. The appeal is thus partly allowed.
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