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2000 (4) TMI 440 - CEGAT, NEW DELHIExtract: .......Modvat credit under Rule 57A. 6. emsp In the light of the above discussion, we hold that both the items, namely, rubber sleeves and wool felts would be eligible for Modvat credit under Rule 57A. 7. emsp As a result both the Appeals are allowed and the impugned order set aside. Appellants will be eligible for consequential relief, if any, under law.
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