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2002 (6) TMI 489 - AT - Central Excise

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding Modvat credit for spares used in mines not approved as a 'factory', citing the judgment in Jay Pee Rewa Cement v. CCE, Raipur. The appellant's appeal was rejected based on Rule 57Q, and the appeal was dismissed.

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