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2000 (8) TMI 178 - CEGAT, NEW DELHI
Extract:
.......of the assessees that they are eligible to the benefit of Modvat credit on parts, components and accessories of DG sets in terms of the provisions of Rule 57-T(7) of the Central Excise Rules, we do not deem it necessary to pronounce upon the other submissions of the appellants. 9. In the result, we set aside the impugned order and allow the appeal.