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2002 (11) TMI 729 - AT - Central ExciseExtract: .......deny the Modvat credit. The adjudicating authority ought to have vacated the demand of duty on the strength of its own findings. In this view of the matter, the credit of duty on the afore-listed items used in the manufacture of electric arc furnace and ferro alloys is held to be admissible to the appellants under Rule 57A. The appeals are allowed.
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