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2001 (12) TMI 571 - CEGAT, NEW DELHIExtract: .......serve that this Tribunal has consistently held that Modvat credit under Rule 57Q shall not be denied on the mere ground of declaration having been filed under Rule 57G. I have followed this precedent in the present case. 3. emsp The appeal is disposed of in the above terms. Cross objections filed by the respondents are rejected as not maintainable.
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