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2003 (9) TMI 662 - CESTAT, CHENNAIExtract: .......therefore, hold that they are entitled to Modvat only to the extent of 95 as that was the law in force and they cannot be allowed to take Modvat credit of 100 as claimed by them. I, therefore, do not find any infirmity in the order passed by the learned Commissioner (Appeals). The same is sustained and their appeal is rejected. Ordered accordingly.
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