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    <title>Appellant Wins Right to Claim MODVAT Credit for Ceramic Balls and Ethyl Alcohol as Manufacturing Inputs.</title>
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    <description>Both the inputs i.e. Ceramic Balls and Ethyl Alcohol are used in the manufacturing of final product of the appellant. Therefore the appellant is entitled for the MODVAT credit on the said items - AT</description>
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      <description>Both the inputs i.e. Ceramic Balls and Ethyl Alcohol are used in the manufacturing of final product of the appellant. Therefore the appellant is entitled for the MODVAT credit on the said items - AT</description>
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