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2005 (2) TMI 754 - CESTAT, CHENNAIExtract: .......ra) is also in support of this legal position. Appellants have thus established their claim for Modvat credit on the 2 input waste on the strength of Rule 57D and the cited case law, though they cannot claim support from the Board rsquo s Circular. The impugned order is set aside and the appeals are allowed. (Dictated and pronounced in open Court.)
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