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<h1>High Court rules in favor of appellant on modvat benefit for rebuilding Raw Mill and Cement Mill</h1> <h3>M/s. Manikgarh Cement (A Division of Century Textiles & Industries Limited) through S.K. Mandelia, Senior Vice President, Gadchandur Versus The Commissioner of Customs & Central Excise, Nagpur</h3> The High Court of Bombay allowed the Central Excise Appeal, finding in favor of the appellant regarding the modvat benefit under Rule 57Q for rebuilding ... - The High Court of Bombay admitted the Central Excise Appeal based on substantial questions of law regarding modvat benefit under Rule 57Q and the process of rebuilding Raw Mill and Cement Mill through welding for cement manufacture. Shri V.R. Thakur represented the appellant, and Shri F.T. Mirza represented the respondent who waived notice.