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1999 (10) TMI 328 - CEGAT, NEW DELHIExtract: .......ipment of the type covered by the decision in Nova Udyog. 5. emsp In the light of the above discussions, I find merit in this appeal and allow the same by holding that steel wires rope will be eligible for Modvat credit under Rule 57Q. The impugned order is set aside and the appellants would be eligible for consequential benefit, if any, under law.
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