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2005 (10) TMI 191 - CESTAT, NEW DELHIExtract: ....... as it is used in or in relation to the manufacture of fertilizer. In the present case, the inputs are used in the manufacture of steam which is ultimately used for the manufacture of the final products, therefore, the denial of the Modvat credit is not sustainable and is set aside. The appeal is allowed. (Dictated and pronounced in the open Court)
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