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1990 (12) TMI 243 - AT - Central ExciseExtract: .......of Graphite Anodes has also held that MODVAT Credit is admissible for the same inputs . 5. We observe that the Government of India also had at times opined that Electrodes will be eligible for MODVAT Credit. In view of above, we find no reason to depart from the above decisions and upheld the lower authority rsquo s order and we dismiss the appeal.
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