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2003 (5) TMI 184 - CESTAT, NEW DELHIExtract: .......sion. In the result, we have to uphold the finding of the original authority and disallow Modvat credit to the respondents for the relevant period in respect of MS sheets, etc. 10.The order of the Commissioner (Appeals) is set aside and that of the original authority, in relation to the subject goods, is restored. The Revenue s appeals are allowed.
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