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2000 (1) TMI 381 - CEGAT, NEW DELHIExtract: .......ule 57 Q of the Central Excise Rules. This finding of fact is not controverted by the revenue. Further, the respondents relied upon various decisions of the Tribunal allowing benefit of Modvat credit on items in question. 8. emsp In view of the above discussion, I find no infirmity in the impugned order. The appeal filed by the Revenue is rejected.
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