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1992 (7) TMI 178 - CEGAT, NEW DELHIExtract: .......ot be deemed as akin to an appliance or tool which are excluded from the purview of the Modvat in terms of the Explanation to Rule 57-A. The order passed by the Tribunal was based purely on appreciation of facts and no legal point emerges out of the order. In view of the above this Reference Application is not maintainable and the same is rejected.
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