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2001 (6) TMI 383 - AT - Central ExciseExtract: .......ng used by the respondents in the Kiln Discharge and without these castings, Kiln Discharge is not operational at high temperature. Both the authorities below have rightly held that the said castings to be eligible for the purpose of availability of Modvat credit. As such no merits are found in the Revenues Appeal. The same is accordingly rejected.
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