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1989 (12) TMI 189 - AT - Central ExciseExtract: ....... denied MODVAT benefit. 21. Thus summing up, while we allow the appeal with regard to acetylene gas and flourspar holding that they are eligible inputs used in the process of manufacture of steel castings, we reject the appeal with regard to the MODVAT benefit claimed in respect of other inputs. 22. The appeal is disposed of in the aforesaid terms.
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