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2004 (3) TMI 299 - CESTAT, CHENNAIExtract: .......the only requirement is that they should be used in the factory of production. I am of the considered opinion that the items in question are eligible for the benefit of Modvat credit in terms of Rule 57Q. I therefore, do not find any material to uphold the impugned order and set aside the same and allow the appeal with consequential relief, if any.
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