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1997 (1) TMI 257 - CEGAT, NEW DELHIExtract: .......g regard to the fact that it was the transition stage when the irregularities occurred. Having regard to the case law cited and relied upon I hold that irregularities were of technical nature. In the circumstances, I hold that Modvat credit cannot be denied to the appellants. In the result, the impugned order is set aside and the appeal is allowed.
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