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2005 (8) TMI 496 - CESTAT, BANGALOREExtract: .......ons of law and hence, in the light of the judgment cited by the appellant, the availment of Modvat credit on Capital Goods has to be upheld. The impugned order is not sustainable and hence it is set aside by allowing the appeal with consequential relief, if any. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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