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2003 (8) TMI 422 - CESTAT, NEW DELHIExtract: .......held that, where the rule prescribed a specific procedure for taking Modvat credit, such procedure should be strictly followed. In the light of this decision of the Larger Bench, the decisions cited by the company rsquo s representative cannot be followed. In the result, the impugned order requires to be upheld and I do so. The appeal is dismissed.
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