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2000 (10) TMI 660 - CEGAT, KOLKATAExtract: .......taking Modvat credit in the absence of any other allegation of duty paid character of the Inputs, their receipts in the appellants rsquo factory and their utilisation in the manufacture of final product. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellants. Stay petition also gets disposed of.
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