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1996 (8) TMI 273 - CEGAT, NEW DELHIExtract: .......ld. Counsel, were also discharging similar function. It is, therefore, held that Dowtherm Diphyl is eligible input under Rule 57A for the purpose of Modvat credit used in the manufacture of nylon and polyester filament yarn produced by the appellants, herein. In this view of the matter, the impugned orders are set aside and the appeals are allowed.
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