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2005 (9) TMI 523 - CESTAT, MUMBAIExtract: .......al authority and, therefore, the order of the Assistant Commissioner has attained finality to that extent. 6. emsp We accordingly, hold that the appellants are entitled for Modvat credit involved. The order of the Commissioner is set aside in so far as he disallowed the credit and order of the Assistant Commissioner is restored. (Dictated in Court)
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