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2002 (8) TMI 854 - CEGAT DELHIExtract: .......laration in terms of para-4." 6. In view of the above, I find that the substantive requirement of Notification No. 58/97-CE have been complied with in the present case and the appellants are entitled to take the deemed Modvat credit on the strength of the aforesaid invoices. The appeal is allowed. Dictated and pronounced in Court on 23.8.2002.
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