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2005 (7) TMI 445 - CESTAT, KOLKATAExtract: .......ation No. 14/98-C.E. (N.T.), dated 2-6-98 is not applicable to the hot rolled non-alloy steel product. Therefore, the appellants are entitled for Modvat credit at the rate of 12 . The appeal deserves to be allowed. Consequently, I set aside the impugned order and allow the appeal with consequential relief to the appellants (Pronounced on 21-7-2005)
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