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2001 (6) TMI 541 - CEGAT, CHENNAIExtract: .......age to the machinery and therefore, Modvat credit is required to be extended. The aspect even pertaining to the notification have been dealt with and held that the judgment given in Pragati Paper Mills applies and is a correct order. 4. emsp In view of this Larger Bench judgment, I do not find any merit in this appeal, hence the appeal is rejected.
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