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1997 (5) TMI 277 - CEGAT, NEW DELHIExtract: .......on clause, as such I hold that the same is also an eligible input for the purpose of Modvat credit. 9. emsp In view of the foregoing, the appeal filed by the Department is rejected. As no part of the impugned order is against the respondents, Cross Objections were not required to be filed. As such the same are disposed of as being non-maintainable.
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