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2003 (10) TMI 527 - CESTAT, MUMBAIExtract: .......oils then such use cannot be by any stretch be used for manufacture of the Coils. Modvat credit on maintenance equipment has not been upheld by the Larger Bench in the case of Jaypee Rewa Plant v. CCE, Raipur 2003 (159) E.L.T. 553 (T - LB) 2003 (57) RLT 739 (LB) . Following the same this appeal is required to be dismissed. 2. emsp Appeal dismissed.
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