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2001 (12) TMI 725 - CEGAT, NEW DELHIExtract: .......legally. Looking to the fact that the duty was paid properly in respect of the goods at the rate prescribed, I do not find any reason to deny Modvat credit on the strength of the said invoices. 8. emsp In view of the above findings, the appellants succeed. Accordingly, the appeal is allowed with consequential relief, if any, in accordance with law.
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