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2002 (2) TMI 791 - AT - Central ExciseExtract: ....... following the ratio of the above judgment of the Western Region Bench and also in view of the fact that the duty paid components were returned back due to lock-out of the recipient company, Modvat credit cannot be denied to them. We, therefore, allow the appeal by setting aside the impugned order of the Commissioner (Appeals). Ordered accordingly.
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