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2000 (1) TMI 521 - CEGAT, CHENNAIExtract: .......laid down by the Supreme Court and followed by the CEGAT in the case of Jawahar Mills case, direct participation of the capital goods in production is not required for eligibility to the Modvat credit. Accordingly, there is merit in the order passed by the Commissioner (Appeals) the same is therefore confirmed and appeal of the Revenue is rejected.
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