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2001 (2) TMI 225 - CEGAT, NEW DELHIExtract: ....... No. 10 shall be decided afresh by the jurisdictional Dy. Commissioner after due verification of the nature of their use in the factory. The claim in respect of thoose goods is remanded for afresh decision after verification by the Dy. Commissioner. The denial of Modvat credit on cement is confirmed. Both the appeals are ordered in the above terms.
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