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1988 (6) TMI 209 - CEGAT, MADRASExtract: .......his view also finds support on a perusal of the Scheme of the MODVAT credit facility which excludes equipments, appliances used in the manufacture from the coverage of inputs for the purposes of credit of duty. Therefore, the order passed by the lower authorities is not sustainable in law, and, as such, the appeal filed by the Collector is allowed.
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