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1996 (4) TMI 258 - CEGAT, NEW DELHIExtract: .......el Laminates v. CCE - 1991 (56) E.L.T. 757, BOPP films used as separating medium while putting the sheets into the press were held to be eligible for Modvat and that merely because an input is capable of repeated use, it does not get barred under Rule 57A. In view of the position discussed above, we find no merit in the appeal and dismiss the same.
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