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2008 (9) TMI 630 - CESTAT, CHENNAIExtract: .......deny the Modvat credit. In the view we have taken, the party is entitled to take Modvat credit on the duty paid on the raw materials used in the packing material. rdquo 8. emsp Following the ratio of the lsquo Tribunal rsquo s decision cited above, I dismiss the appeal filed by the Revenue as devoid of merit. (Dictated and pronounced in open court)
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