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2003 (10) TMI 417 - CESTAT, NEW DELHIExtract: .......ility of Modvat credit on the items in question i.e. lsquo ramming masses rsquo to the respondents by making reference to its user and purpose for which it has been put in the factory by the respondents, after hearing both sides. 5. emsp In view of the above, the impugned order is set aside and the appeal of the Revenue is allowed by way of remand.
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