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2001 (6) TMI 728 - CEGAT, NEW DELHIExtract: .......or the benefit of credit on explosives used in the mines. 4. emsp Heard both sides. 5. emsp In view of the above mentioned decision of the Larger Bench of the Tribunal, the appellants are not entitled for the benefit of Modvat credit in respect of explosives used in mines. Hence, there is no infirmity in the impugned order. The appeal is dismissed.
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