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1998 (4) TMI 257 - AT - Central ExciseExtract: .......cited supra by the ld. advocate are squarely applicable to the facts of the case. 10. emsp I respectfully apply the ratio of the aforesaid decisions and find that Order-in-Original and Order-in-Appeal need to be set aside with consequential relief by granting Modvat credit to the appellant. Ordered accordingly and the appeal succeeds on this basis.
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