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2003 (3) TMI 564 - AT - Central ExciseExtract: .......h of the Tribunal should be followed by all the Benches. Thus following the ratio of the decision of the Larger Bench in the case of Kirloskar Oil Engine Ltd. we hold that the Modvat credit is not admissible to the appellants in respect of the tractor parts cleared by them without payment of Central Excise duty. All the appeals are, thus, rejected.
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