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2003 (6) TMI 370 - CESTAT, CHENNAIExtract: ......., I allow the appeal filed by Revenue by setting aside the impugned order passed by the learned Commissioner (Appeals), Chennai to the extent of Modvat credit allowed on air-conditioning machinery and appliances as contained vide Para 5(v) of the impugned order. With the above modification, the appeal of the Revenue is allowed. Ordered accordingly.
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