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1992 (5) TMI 115 - CEGAT, MADRASExtract: .......he same would be eligible for the benefit of MODVAT credit. Testing could not be considered such an activity. In this view of the matter the learned lower authority rsquo s order in regard to Oxygen cannot be held to be proper one and, therefore, we set aside the impugned order so far as the MODVAT credit allowed is the case of Oxygen is concerned.
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