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1991 (9) TMI 175 - BEFORE THE COLLECTOR OF CENTRAL EXCISE (APPEALS),Extract: .......s. They have also declared various inputs under ldquo DIAGNOSTIC REAGENT KITS rdquo and has shown inputs as Anti Body Reagent (organic chemical). 6. Thus they have substantially met the requirements of Modvat rules. 7. In view of above, I do not find merit to interfere in the order passed by the Asstt. Collector. The E.A. 2 application is rejected.
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