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1997 (1) TMI 249 - AT - Central ExciseExtract: ....... chart as filed by the appellants and also taking note of the use of these equipments at each stage to which use is not controverted by the learned DR for the department, we hold that these equipments are used for the manufacture of the notified finished product and Modvat credit in regard to the same is allowable. The appeal is therefore, allowed.
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