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1998 (8) TMI 244

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..... The question for consideration in this appeal is whether the appellant was entitled to take modvat credit of the duty paid on inputs contained in scrap of the rubberised fabric, which it manufactures. Credit has been denied on the ground that rubberised fabric is not a final product, but an intermediate product, used for the manufacture of tyres, which are the final product and the provision of R .....

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