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2005 (6) TMI 437 - CESTAT, CHENNAIExtract: .......e duty, which they originally paid on the spare parts. It was open to them to take Modvat credit of that duty and utilise the same for payment of duty on the pump. On the facts of the case, no alternative remedy was available to them under Rule 173L. The impugned order is set aside and this appeal is allowed. (Dictated and pronounced in open Court)
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