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2004 (5) TMI 441 - AT - Central ExciseExtract: .......icating authority and we allow the appeal of the revenue by way of remand in respect of eligibility or otherwise of the item namely, bulldozer. We also allow the appeal of the appellant in respect of Modvat credit on Rebar coils, CTD Bars, TOR Steel, Joists and Cement with consequential relief, if any to the appellant and it is ordered accordingly.
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