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1990 (12) TMI 238 - CEGAT , MADRASExtract: .......od also gets partly consumed while stirring, the same stands precluded from the scope of the MODVAT Scheme for the purpose of availing the input duty MODVAT credit. We, therefore, set aside the order of the learned Collector (Appeals) so far as this item is concerned and allow the appeal of the Revenue. The appeal is disposed of in the above terms.
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