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2008 (4) TMI 758 - CESTAT AHMEDABADExtract: .......has not availed the modvat credit, the credit cannot be denied to the appellant only on the ground that the bill of entry was not endorsed in the name of the assessee claiming credit of duty. 4. In view of the above, I set aside the impugned order and allow the appeals with consequential relief to the appellant. (Dictated & Pronounced in Court)
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