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1996 (1) TMI 249 - AT - Central ExciseExtract: .......ar product and marketing and transport requirements The product to be considered is the vegetable product suitably packed as it leaves the manufacturer rsquo s factory. In that view of the matter, the eligibility of cello tape for Modvat credit is clearly established. I hold accordingly and set aside the impugned order. 5. emsp Appeals are allowed.
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