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1997 (1) TMI 251 - CEGAT, MADRASExtract: .......items in question can be taken to have been used for producing or processing of the goods in the manufacture of the notified finished product. We, therefore, hold that the benefit of Modvat credit in respect of the above items has been rightly allowed by the learned lower appellate authority. The appeal is thus partially allowed in the above terms.
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