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2001 (8) TMI 1124 - CEGAT, KOLKATAExtract: .......uired. In any case, the appellants would become entitled to take the Modvat credit after installation of the Generating Set, if at all. As such, the denial of credit on this ground is not in consonance with the principles of Modvat credit. Accordingly, I set aside the impugned order and allow the appeal with consequential reliefs to the appellants.
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