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1998 (5) TMI 418 - AT - Indian LawsExtract: .......ate product. Intermediate product if they come into existence and even if for the time being, they are exempted from payment of duty, Modvat credit taken on the inputs used in the manufacture of the GP Cylinders will be admissible in terms of Rule 57D(2). Having regard to the above discussions, we uphold the impugned order and reject these appeals.
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