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2004 (5) TMI 482 - CESTAT, NEW DELHIExtract: .......ny, to substantiate their claim for deemed Modvat credit. In view of the above discussion made above, the impugned order is set aside and the matter sent back to the adjudicating authority for fresh decision in the light of the observations made above, after hearing the appellants. The appeals of the appellants stand disposed of in the above terms.
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