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1993 (9) TMI 197 - CEGAT, NEW DELHIExtract: .......n utilisation in the manufacturing process and in the manufacturing apparatus would apply with equal force to the term ldquo inputs rdquo for the purpose of MODVAT scheme in view of the proviso to Rule 57A. 6. For these reasons there is no mistake in the Bench Order dated 12-2-1993 requiring modification. The present R.O.M. is, therefore, rejected.
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