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1994 (2) TMI 143 - AT - Central ExciseExtract: .......s place, are essential inputs in or in relation to the manufacture of the end- product i.e. TV picture tubes and entitled to the benefit of modvat credit. 7. In the result, we hold that modvat credit is available on all the inputs in question, set aside the impugned orders and allow the apeals with consequential relief if any, due to the apellants.
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