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2003 (3) TMI 243 - CEGAT, NEW DELHIExtract: .......he appellant s factory during the relevant periods was eligible for Modvat credit in terms of Sr. No. 2 of the Table to Rule 57Q(1) and consequently the parts thereof were also eligible for such credit in terms of Sr. No. 5 of the table. The impugned order is set aside and the appeal is allowed with consequential reliefs (if any) to the appellants.
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