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2004 (5) TMI 412 - CESTAT, NEW DELHIExtract: .......e appeal filed by the Appellants. We, however, make it clear that in case the Department rsquo s appeal filed against the Order-in-Appeal dated 1-4-99 is allowed by the Tribunal and/or in de novo adjudication Modvat Credit is disallowed to the Appellants they would be liable to either reverse the Modvat Credit so disallowed or pay the same in cash.
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