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1997 (8) TMI 152 - CEGAT, NEW DELHIExtract: .......erused the case law cited and relied upon and we find that all these items except Malic Resins are parts, equipments, apparatus, etc. of plant and machinery and, therefore, are eligible for Modvat credit. We hold accordingly. 11. emsp In the result, the appeal is allowed except for Malic Resins. Stay application also stands disposed of accordingly.
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