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.... Shri S. Srivastava, JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - Modvat credit of Rs. 4,43,858/- has been disallowed on DC Boards, DE Motors, PC Board, Ramo Unit, A.C.Voltage Sparktester and other components of testing bridge used for resistance switching matrix and certain electrical equipments such as control panel, and DC and AC motors on the ground that th....