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1997 (12) TMI 332 - AT - Central ExciseExtract: .......overed by clause in Rule 57Q. 36. emsp I agree with this contention of the learned Counsel and hold that this item will be eligible for Modvat credit under Rule 57Q. 37. emsp I have given my findings item-wise and appeal-wise above. The impugned order is, therefore, modified to the extent stated above and appeals are disposed of in the above terms.
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