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2001 (7) TMI 489 - CEGAT, NEW DELHIExtract: .......thin ambit of the expression ldquo accessories rdquo used under clause (b) of the Explanation to Rule 57Q(1) of the Rules and consequently the items will be eligible for Modvat credit. The Larger Bench decisions support the appellants rsquo case on the point. 4. emsp In view of the above findings, the appeal will succeed and is, therefore, allowed.
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