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2002 (5) TMI 613 - CEGAT, NEW DELHIExtract: ....... Division Bench decision rendered in Klockner Supreme Pentaplast (supra) and hold that the Modvat credit of CVD on the inputs taken by the assessee is admissible to them on the strength of the reconstructed triplicate copy of the Bill of Entry issued by the customs authorities. Accordingly, the impugned order is set aside and the appeal is allowed.
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