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2007 (2) TMI 568 - CESTAT, AHMEDABADExtract: .......having been made by cheque or demand draft, stand contravened. As such the lower authorities have rightly held that the appellant is not entitled to deemed Modvat credit. We, accordingly, find no merit in the appeal and the same is rejected. Application for restoration of appeal is also stand disposed of. (Dictated and pronounced in the Open Court)
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