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2000 (8) TMI 219 - CEGAT, NEW DELHIExtract: .......ty of which credit can be taken. Having regard to the above discussions and the case law cited, we hold that Modvat credit on furnace oil will be admissible only to the extent of 10 . In this view of the matter, we do no find any legal or factual infirmity in the impugned order. The impugned order is, therefore, upheld and the appeals are rejected.
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