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1992 (8) TMI 165 - AT - Central ExciseExtract: .......for the purpose of grant of MODVAT credit by virtue of Explanation under Rule 57A. In view of the above the ratio of the case laws cited by the respondents is distinguishable as in all those cases the functioning performed by the items was not in the nature of tools or accessories of a machine. 5. In the result the appeal of the Revenue is allowed.
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