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1999 (8) TMI 170 - CEGAT, NEW DELHIExtract: .......hout its accessories. However to make the lathe machine efficient and accurate use of this accessories was necessary. Since the accessories were covered for the purpose of Modvat credit in the explanation (1)(b) under Rule 57Q, thus, we do not find any legal infirmity or factual inaccuracy in the impugned order is upheld and the appeal is rejected.
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