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1994 (5) TMI 123 - AT - Central ExciseExtract: .......ore do not fall in the category of tools. Having regard to the findings of the Tribunal, I agree that Modvat credit will be available on grinding media also. 6. In terms of the above findings, the appeal succeeds and the impugned order is accordingly set aside. Consequential relief if any shall be admissible to the appellant in accordance with law.
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