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2003 (11) TMI 241 - AT - Central ExciseExtract: .......put and not cleared as such after rectifying the defect, they are entitled to claim the Modvat credit. The authorities below, in our view, had wrongly disallowed the same. 4. In view of the discussion made above, the impugned order is set aside and the appeal of the appellants is allowed with consequential relief, if any, permissible under the law.
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