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2009 (7) TMI 969 - AT - Central ExciseExtract: .......the input, their receipt in the appellant rsquo s factory, utilisation of the same in manufacture of final product, cleared on payment of duty, I find no justification for denial of Modvat credit to the appellant. 6. emsp The impugned order is accordingly set aside and appeal allowed with consequential relief to the appellant. (Pronounced in Court)
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