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1996 (7) TMI 340 - AT - Central ExciseExtract: .......r and volt meter and vacuum pump are appliances used in the process of manufacture of the dry cell batteries and therefore they will be eligible for the benefit of Modvat credit under Rule 57Q of the Central Excise Rules. In the result the appeal in allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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