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2004 (5) TMI 420 - CESTAT, MUMBAIExtract: .......by the lower authorities as the Notification has clearly covered Heading 2710 and if it intended to extend the facility of Modvat to the item in question on receipt of HFHSD it would have been specifically provided in the said notification. 6. emsp I, therefore, do not find any merits in the appeal filed by the appellants and the same is dismissed.
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