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2004 (10) TMI 402 - CESTAT, NEW DELHIExtract: .......to the Modvat credit under the law on the duty paid inputs used by them in the manufacture of the products. Therefore, the impugned order of the Commissioner (Appeals) is set aside and that of the adjudicating authority is restored. The appeals of the appellants accordingly stand allowed with consequential relief, if any, permissible under the law.
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