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2004 (12) TMI 217 - CESTAT, BANGALOREExtract: .......estone from mines to the Cement factory. Following the ratio of the above decision, we allow the Modvat credit on the Ropeway Parts. E/194/2002 4. In this appeal the item involved is Steel Wire Rope. For the reasons stated in the previous appeal, we allow the Modvat credit on the Steel Wire Rope. 5. These two appeals are allowed as indicated above.
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