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2005 (2) TMI 298 - CESTAT, NEW DELHIExtract: .......vat credit of Rs. 31,483/- was wrongly denied on these goods. 6.In view of the above, the appellants are eligible for Modvat credit for Head Beams for Elevators, Parts of Stacker Reclaimer and Structural Support for conveyor System. The Credit on other items has been correctly denied to the appellants. The appeal is disposed of in the above manner.
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