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1999 (3) TMI 128 - CEGAT, NEW DELHIExtract: .......t to be decided in a more appropriate case later on and for the purpose of this case, it is sufficient to hold that the appellants are entitled to Modvat benefit and to this extent the conclusion of Collector (Appeals) in any case was required to be upheld. The Department rsquo s appeal is therefore, rejected as already announced in the open Court.
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