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2005 (12) TMI 404 - CESTAT, MUMBAIExtract: .......ge duty liability for the entire quantity of goods under the normal procedure under Section 3 of the Central Excise Act, 1944 and they are also eligible to take Modvat credit on the inputs used. 4. emsp Accordingly, we set aside the impugned order and allow the appeal with consequential benefit to the appellants. (Pronounced in Court on 16-12-2005)
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