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2001 (4) TMI 794 - AT - Central ExciseExtract: .......ts and circumstances of the case and analysing the consequences of the construction as placed on the Modvat Notification by the learned Commission of Central Excise (Appeals), we set aside both the impugned order-in-appeal and as a result all the three appeals are allowed with consequential relief to the appellants, as per law. Ordered accordingly.
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