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2009 (2) TMI 848 - CESTAT CHENNAIExtract: .......t the order of the Commissioner (Appeals) extending MODVAT credit on parts and components of co-generation plant. 3. Following the ratio of the above decision, we set aside the impugned order by which credit of ₹ 7,11,18,829/- has been disallowed and penalty of equal amount imposed, and allow the appeal. Dictated and pronounced in open court.
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