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1999 (10) TMI 238 - AT - Central Excise
The appellate tribunal upheld the disallowance of Modvat credit on Delivery Valve Seat Cylinder Liner and Spacer Rings, but allowed credit on Electric Motor. The issue of Modvat credit on FLP/WP JN Box FLP HR-18 was remanded for fresh decision by the Commissioner (Appeals).
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