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You can multiplex MPEG-2 video with AC3 or MP3 sound into a MPEG file and play it as a file on the computer in a software player like PowerDVD/WinDVD/WMP. It certainly won't be a standard SVCD anymore since the standard calls for MP2 audio.
However, if you're planning to play this only on the computer, I don't see why you should bother with SVCD at all. Just burn the MPEG files muxed with any audio you like, and play them with a file player.
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