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2004 (1) TMI 198 - AT - Central ExciseExtract: .......le for benefit of Modvat credit under Rule 57Q. In view of my discussion, I am of the considered opinion that the Modvat credit is admissible to the item Plastic crates in terms of Rule 57Q. I, therefore, uphold the impugned order and reject the appeal of the Revenue. The Cross objection filed by the respondents also stands disposed of accordingly.
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