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1998 (1) TMI 121 - CEGAT, CALCUTTAExtract: .......asmuch as the Tribunal has not granted the benefit of Modvat credit to Teflon coated glass fabric belt only because it provides the function of carriage of the goods as a conveyor belt and it does not participate in the manufacturing process of the final product. Therefore, this judgment of SZB is distinguishable from the facts of the present case.
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