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2003 (8) TMI 446 - CESTAT, NEW DELHIExtract: .......it in RG 23A Part II has to be restored as there cannot be two payments for the same clearances of the capital goods. I, therefore, order restoration of the Modvat credit which was utilised by them for paying the duty involved in the capital goods transferred from their one unit to another unit. Both the appeals are disposed of in the above manner.
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