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1995 (12) TMI 143 - AT - Central ExciseExtract: .......lator is fitted externally. This does not mean that regulator fitted in table fan is eligible for MODVAT Credit while regulator for ceiling fan is not eligible for the same benefit. What has to be seen is whether regulator is an indispensable part of the fan and whe- ther fan can be marketed without regulator. In view of above, we allow the appeal.
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