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1997 (9) TMI 255 - AT - Central ExciseExtract: .......57Q. Since the refractories both prior to 16-3-1995 or on after 16-3-1995 are modvatable in accordance with the decisions cited and relied upon by the appellants, we hold that the Modvat credit was admissible on refractories even prior to 16-3-1995. In the circumstances, we allow the appeal with consequential relief, if any, in accordance with law.
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