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2004 (10) TMI 412 - CESTAT, NEW DELHIExtract: ....... the item is not relevant. The order of the lower authorities is contrary to the scheme of credit under the Rule. They cannot be sustained. Assessee was clearly eligible for Modvat credit on the H.V. Transformer in question. In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any, to the appellant.
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