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2004 (4) TMI 232 - AT - Central ExciseExtract: .......hat the impugned goods are eligible for benefit of Modvat Credit under Rule 57Q. Thus, the impugned order is not legal and proper. Accordingly, I set aside the impugned order and I allow the appeal with consequential relief, if any. 6. The operative portion of the order allowing the appeal of the party was pronounced in the open Court on 30-4-2004.
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