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2003 (7) TMI 523 - CESTAT, MUMBAIExtract: .......osted in foreign post office Modvat credit of the CVD can be taken. Its surprising that both authorities did not seem to know of such a circular. 3. emsp The circular has been brought to my notice. Hence I set aside the impugned order and hold that the assessee is entitled to claim Modvat credit. The appeal stands allowed with consequential relief.
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