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2002 (7) TMI 718 - CEGAT, NEW DELHIExtract: .......as therefore entitled to claim the Modvat credit in respect of the duty paid inputs used in the manufacture of the goods. Therefore, in our view, the impugned order of Commissioner (Appeals) cannot be sustained and the same is set aside. 4. emsp In view of the discussion made above, the appeal of the appellants is allowed with consequential relief.
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