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    <description>The Revenue&#039;s appeal challenging the allowance of Modvat credit for Rod Mill Roller Shaft was dismissed by the Tribunal. The Tribunal determined that the shafts were used as part of the Mill Roller after being grooved and shelled, supported by evidence provided by the respondent.</description>
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      <description>The Revenue&#039;s appeal challenging the allowance of Modvat credit for Rod Mill Roller Shaft was dismissed by the Tribunal. The Tribunal determined that the shafts were used as part of the Mill Roller after being grooved and shelled, supported by evidence provided by the respondent.</description>
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