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2001 (1) TMI 445 - CEGAT, NEW DELHIExtract: .......e are required to be taken into account and the matter decided afresh. rdquo 5.2. emsp We accordingly remand this matter to the Adjudicating Authority for re-adjudication. Also following the ratio of the said decision, the Modvat Credit in respect of duty paid on welding electrode is disallowed. 6. emsp The appeal is disposed of in the above terms.
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