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1998 (4) TMI 292 - CEGAT, CALCUTTAExtract: ....... Collecting Bags and Filter Bags were held to be eligible inputs. Following the same, I allow the Modvat credit in respect of Dust Collecting/Filter Bags. 18. emsp In view of the above discussions, Modvat credit is allowed on the disputed items as discussed above, except for High Pressure Cleaning Machine. The appeal is disposed in the above terms.
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