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1997 (5) TMI 184 - CEGAT, NEW DELHIExtract: .......other conditions were satisified, in our view the benefit of deemed Modvat credit could not be denied. 7. emsp In view of the above discussion, we consider that the view taken by the adjudicating authority was correct. Hence, we set aside the order-in-appeal and restore the order-in-original. As a result, the appeal is allowed. Ordered accordingly.
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