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2006 (12) TMI 440 - CESTAT, AHMEDABADExtract: .......espondents have availed proforma credit as well as modvat credit, I do not find any reason to deny credit on such amount. Hence the orders passed by lower authorities is not contrary to the settled law. 4. emsp Accordingly, I do not find any merit in the appeal filed by the revenue. The same is dismissed. (Dictated and pronounced in the Open Court)
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