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1994 (12) TMI 223 - CEGAT, MADRASExtract: .......t a proper one, and in the absence of the description of the input items as mentioned above we are therefore constrained to remand the matter to the learned original authority for de novo consideration of the appellant rsquo s plea for deemed Modvat credit in the light of the above observations. The appeal is therefore, disposed of the above terms.
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