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    <title>2000 (9) TMI 334 - CEGAT, NEW DELHI</title>
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    <description>Rubber Sleeves and Wool Felts used in polishing and giving fine finish to glass shells were treated as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The Tribunal followed its earlier view in the respondent&#039;s own case, where the same articles had already been recognised as eligible inputs for the manufacture of glass shells. On that settled position, the same treatment was applied in these appeals and the Revenue&#039;s appeals were dismissed.</description>
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      <description>Rubber Sleeves and Wool Felts used in polishing and giving fine finish to glass shells were treated as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The Tribunal followed its earlier view in the respondent&#039;s own case, where the same articles had already been recognised as eligible inputs for the manufacture of glass shells. On that settled position, the same treatment was applied in these appeals and the Revenue&#039;s appeals were dismissed.</description>
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