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1999 (3) TMI 413 - CEGAT, CHENNAIExtract: .......t there is uniformity of opinion in all the Benches, the appellants are entitled to remove metal drums after availing Modvat credit without payment of duty as demanded by the Department under the relevant sub-heading. In that view of the matter, respectfully following the judgments cited, the impugned order is set aside and the appeals are allowed.
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