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2004 (6) TMI 548 - CESTAT, BANGALOREExtract: .......oner is directed to give the appellants an opportunity to submit their claim for Modvat credit and if the same is found in order as per provisions of law, then he may allow the Modvat credit on the inputs used in the manufacture of dutiable footwear parts. 14. emsp Both the appeals are rejected except the modification as mentioned in Para 13 above.
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