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1990 (5) TMI 128 - AT - Central ExciseExtract: ....... of mining machinery or equipment or for transport are likewise ineligible for the benefit of Modvat credit. The order in appeal does not disclose any infirmity in regard to the denial of Modvat credit on such goods. We accordingly reject the appeal. The operative part of the order was announced in the court when the appeal was heard on 17-04-1990.
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