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1995 (10) TMI 134 - CEGAT, BOMBAYExtract: .......r heading and sub-heading and there is no dispute on this. When it is also not disputed that the items brought into the aforesaid heading are otherwise for eligible for Modvat credit and when the description also has nexus with the inputs otherwise, the substantive benefit of Modvat credit cannot be denied. I, therefore, dismiss the revenue appeal.
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