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2007 (10) TMI 671 - HC - Central ExciseCENVAT/MODVAT credit - capital goods - cement - steel bars - waste - rule 57(U) of the Central Excise Rules, 1944 - Held that: - the cement, steel plates and bars in respect of which modvat credit has been availed of by respondent no.2 have been used for providing support to machines - decided against Revenue.
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