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1990 (9) TMI 191 - CEGAT, MADRASExtract: .......ses used for cutting runners and risers in the castings and for welding purposes and similar process of cutting and welding should be permitted. 5. In view of the above, while setting aside the impugned order, we hold that the appellants would be eligible for MODVAT Credit in respect of the inputs in question towards manufacture of the end-product.
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