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1995 (11) TMI 174 - CEGAT, BOMBAYExtract: .......s, in the present case, X-ray films - required for carrying out radiography test, which is essential for marketing the final product at the factory gate, has to be held as an input used in or in relation to the manufacture of the final product. Since it is neither a machine nor its part, Modvat credit is admissible. Hence we allow both the appeals.
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