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1997 (4) TMI 154 - AT - Central ExciseExtract: .......dit on these items as inputs has already been decided by this Tribunal, we follow the ratio of those decisions and hold that the Modvat credit shall be admissible on refractory bricks, refractory mortars and fire bricks. In the result 12 appeals are allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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