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2006 (12) TMI 370 - AT - Central ExciseExtract: .......pter sub-heading 3920.19 and chargeable to duty. If that be so, the current appellants cannot be denied Modvat/Cenvat credit of such duty paid. Accordingly, we find that the impugned orders are unsustainable and are liable to be set aside. We do so and allow the appeals with consequential relief, if any. (Dictated and pronounced in the Open Court.)
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