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2007 (2) TMI 400 - AT - Central ExciseExtract: ....... on way of the appellant for well settled reason that procedural steps in aid of justice should not be road block to justice. 7. emsp Accordingly, the appeal is allowed, the appellant is entitled to the Modvat credit in question and the first appellate order on the particular issue aforesaid is set aside. (Dictated and pronounced in the open Court)
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