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1994 (5) TMI 75 - CEGAT, NEW DELHIExtract: .......dated 1-3-1986 could be availed of on PP Caps and Metal Containers simultaneously. (b) Modvat credit of duty on that portion of the imported tin plates can be availed on clearances of Crown Corks which have been used as input in the manufacture of Crown Corks. Subject to the above findings, the impugned order is set aside and the appeal is allowed.
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