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2003 (10) TMI 551 - CESTAT, NEW DELHIExtract: ....... with on merits. As we have already noted, there is no dispute, anywhere in the impugned proceedings, regarding the eligibility of the capital goods for Modvat credit. Consequently, the appellants are entitled to the credit. 7. emsp The impugned order is set aside and the appeal is allowed. Order dictated and pronounced in open Court on 23-10-2003.
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