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2003 (5) TMI 376 - CESTAT, MUMBAIExtract: .......Tribunal in the stay order under reference. If authority is needed for this purpose, the decision of the Tribunal in Birla Yamaha Ltd v. CCE - 1996 (83) E.L.T. 396 holding that payment can be made debiting to the Modvat account is sufficient. Therefore, the deposit made by the assessee in this case is perfectly valid. 5. emsp Application dismissed.
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