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2000 (3) TMI 284 - CEGAT, NEW DELHIExtract: .......applicability, of the ratio of this decision to the facts of the present case. Therefore following this order of the Tribunal, I hold that the Modvat credit amounting to Rs. 9,386/- on the air circuit breaker in the facts and circumstances of this case is admissible to the respondents. Consequently the Revenue appeal fails and the same is rejected.
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