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1998 (12) TMI 399 - CEGAT, NEW DELHIExtract: .......equently, the Tribunal has throughout taken the view as expressed above. Following the ratio of the earlier order, we hold that there is no prohibition in law against simultaneously availing of exemption for goods falling under one heading and modvat facility in respect of goods of another heading, set aside the impugned order and allow the appeal.
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