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1995 (11) TMI 179 - CEGAT, MUMBAIExtract: .......any infirmity as to the approach in relation to the interpretation of the Modvat Rules in the order appealed against. No case law has been cited taking a different view. We, therefore. do not find any ground to interfere with the findings arrived at by the Collector (Appeals). We, therefore, confirm the same and reject the appeal of the department.
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