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1999 (11) TMI 183 - AT - Central ExciseExtract: .......pitators are capital goods. We find that aluminium rolled sheets are used for insulating them. Thus they became a part of the capital goods. Following the ratio of the decision of this Tribunal in the case cited above, we hold that Modvat credit will be admissible on black steel tubes and aluminium rolled sheets. The appeal is, therefore, rejected.
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