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1990 (4) TMI 145 - AT - Central ExciseExtract: .......Court that Aluminium sheets are used in relation to the manufacture of the goods which are specified products covered by the Notification issued under Rule 57A of the Central Excise Rules. This Tribunal in the case of Graphite Anodes has also held that MODVAT credit is admissible for the same as inputs . In view of the above, the appeal is allowed.
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