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1998 (9) TMI 353 - AT - Central ExciseExtract: .......e, I do not see any reason to disagree with these findings. In these circumstances and following the ratio of the decision cited by the Respondents and relied upon by the ld. Commissioner (Appeals), I hold that Modvat credit has rightly been held as admissible on these items. In the result, the impugned order is upheld and the Appeals are rejected.
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