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2001 (2) TMI 628 - CEGAT, KOLKATAExtract: .......ering the cartooner machine. Accordingly, following the ratio of the above decision I hold that the appellants are entitled to take the Modvat credit of the said cartooner machine under the provision of Rule 57Q. The impugned orders are set aside and appeal is allowed with consequential relief to the appellants. Stay petition also gets disposed of.
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