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2003 (9) TMI 638 - CESTAT, NEW DELHIExtract: .......llants are entitled to avail the Modvat credit as the disputed amount on the goods in question detailed above. The impugned order denying them the Modvat credit passed by the Commissioner (Appeals) cannot be sustained and is set aside. Consequently, the appeal of the appellants is allowed with consequential relief, if any permissible under the law.
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