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2004 (11) TMI 155 - AT - Central ExciseExtract: .......nt, these items are not entitled for Modvat credit. (vii) Spare parts for old crane - These are the parts of main equipment used in mines for lifting machines and other heavy materials. Since these items are used only in mines, Modvat credit cannot be given in view of the Apex Court decision. 7. These two appeals are disposed of in the above terms.
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