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2004 (5) TMI 501 - CESTAT, NEW DELHIExtract: .......nt. Therefore, the impugned order of the Commissioner (Appeals) disallowing Modvat credit on the duty paid rejected goods used as inputs by the appellants, for the manufacture of the final products, cannot be legally sustained and is set aside. The appeal of the appellants stands allowed with consequential relief, if any, permissible under the law.
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