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2004 (10) TMI 166 - CESTAT, NEW DELHIExtract: .......ynergy Ltd. v. C.C.E., Indore in Appeal No. E/1572/2003-NB(B). 4. The Revenue s stand is self-contradictory and cannot be accepted. If conversion of crude Iodine of I.P. grade is manufactured for the purpose of assessing duty, whatever goes into its manufacture is entitled to Modvat credit. The impugned order is set aside and the appeal is allowed.
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