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1999 (6) TMI 121 - CEGAT, NEW DELHIExtract: .......of a consumable but having fairly high degree of durability will be covered by the expression ldquo plant rdquo . 6. emsp In the light of the above discussion and following the ratio of the Larger Bench decision in the case of Jawahar Mills, I hold that the appellants are entitled to Modvat credit, set aside the impugned order and allow the appeal.
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