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1990 (2) TMI 199 - CEGAT, BOMBAYExtract: .......able item and used for cutting, the nature of use being what it is, as discussed above, does not get the benefit of MODVAT credit mainly on the ground that it is not used in or in relation to the manufacture of the specified final product but is used in or in relation to breaking of an input - namely the ship. 16. We, therefore, dismiss the appeal.
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