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1998 (12) TMI 128 - CEGAT, NEW DELHIExtract: ....... dealt in details in the abovesaid order of the Tribunal and this case is similar to that, the Ld. Collector rsquo s order was required to be upheld on this aspect. However, as already mentioned in para 3 above the request for allowing Modvat benefit was required to be duly considered by the authorities below as already announced in the open court.
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