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2002 (5) TMI 545 - AT - Central Excise
The Appellate Tribunal CEGAT, Bangalore heard three appeals by the Revenue regarding the eligibility of certain items for Modvat credit. The items included Nalco chemicals, synthetic gum, gas mixture, sulphur dioxide, helium, Crystal ET, and Isopropanol. The Tribunal concluded that these items are eligible inputs for Modvat credit, dismissing the appeals.
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