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2017 (8) TMI 1276 - HC - Central ExciseDeemed credit - assessee being SSI, availed Modvat Credit facility, as envisaged in N/N. 1/93 - Held that: - the facts of this case are also identical to facts in First Appeal No. 95 of 2005 and, thus, the said judgment that would be delivered by us in the said First Appeal, would apply to the facts of this case also. We are, thus, not rendering separate reasons for allowing this appeal - appeal allowed - decided in favor of assessee.
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