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2000 (10) TMI 328 - CEGAT, CHENNAIExtract: .......ported in 1991 (55) E.L.T. 444 wherein the inputs used in the manufacture of the final product were treated as essential for the process of manufacture. 7. emsp In view of cited Apex Court judgment, Modvat credit cannot be denied oil the input in question. In that view of the matter, we set aside the impugned order and allow the appeal accordingly.
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