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1994 (5) TMI 100 - AT - Central ExciseExtract: .......cined Magnesite rdquo would cover the material in powder form or lump form. They cannot be denied the Modvat Credit for having got the material in lump form ground to powder form before receiving it in their factory for use in the manufacture of their final product. The Appeal is allowed, as already announced in the Court at the end of the hearing.
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