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1996 (2) TMI 231 - CEGAT, NEW DELHIExtract: .......y cannot be fed into rolling mills and therefore, cutting of blooms and billets becomes a part of the entire process of manufacture. In this view of the matter, I hold that oxygen gas is an input and therefore, Modvat credit shall be admissible to the appellants. In this view of the matter, the impugned order is set aside and the appeal is allowed.
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