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2004 (12) TMI 529 - CESTAT, NEW DELHIExtract: .......le. Therefore, following the decision of the Larger Bench of the Tribunal in case of Essar Steel Ltd. (supra) and Bloom Dekor Limited (supra), the Modvat credit is not to be allowed for the CVD debited to pass book. Therefore, the order of the Commissioner (Appeals) is not sustainable and the same is set aside. The appeal of the Revenue is allowed.
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