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1989 (4) TMI 218 - AT - Central ExciseExtract: .......MODVAT credit, we have to see the parameters of Rule 57-A and applying the parameters to Tool kits vis-a-vis Mopeds, as the final product, we find that they cannot be considered to be inputs for the purposes of Rule 57-A. In the circumstances, we see no reason to interfere with the order passed by the Collector (Appeals) and the appeal is rejected.
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