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2001 (2) TMI 188 - AT - Central ExciseExtract: .......taken the Modvat credit in respect of CVD paid under the impugned Bill of Entry within six months of the clearance of the imported goods from the Airport Authority. As such, there is no ground to deny them the Modvat credit. 6. The appeal is thus allowed by setting aside the order passed by the lower authority with the consequential relief, if any.
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