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1995 (8) TMI 161 - AT - Central ExciseExtract: .......ted as equipment by itself, use of the same has to be taken to be in relation to the manufacture of the specified final product under Rule 57A as in the case of Titanium Metal Anodes in respect of which Modvat credit has been held to be admissible. rdquo 7. emsp In view of the above, we hold that the grease proof paper is eligible to Modvat credit.
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