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2005 (1) TMI 558 - AT - Central ExciseExtract: .......refore, hold that disputed item i.e. dust collector filter bags are eligible for Modvat credit. The order of Commissioner (Appeals) denying credit on dust collector filter bags is set aside. Rest of the order of the Commissioner (Appeals) is upheld. 18 5.The appeal stands disposed of in the above terms. (Order dictated and pronounced in open Court)
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