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1996 (7) TMI 284 - CEGAT, NEW DELHIExtract: .......ld that hot tops is an input used in relation to the manufacture of steel ingots and therefore, it will be eligible to Modvat credit under Rule 57A of the C. Ex. Rules, 1944. 8. emsp In the result, the impugned order is set aside and the appeals are allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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