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1991 (4) TMI 243 - CEGAT, BOMBAYExtract: ....... cannot be construed to be tools, apparatus or appliances, they do not come under the excluded categories specified in the explanation to Rule 57A. Hence, we are not in a position to appreciate the argument that such plastic films are appliances and are to be excluded for Modvat benefit. We, therefore, allow these appeals with consequential relief.
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