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2003 (4) TMI 416 - CEGAT, BANGALOREExtract: .......ry said appeal for de novo consideration of the Assistant Commissioner by the very same order. 7. emsp The order is therefore set aside and this matter is also remanded to the Assistant Commissioner to determine the eligibility of the classification of tanks and thereafter pass an order on the eligibility of the Modvat credit on the impugned goods.
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