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2001 (8) TMI 255 - CEGAT, NEW DELHIExtract: .......nput-manufacturers declaration in terms of Para 4. 7. In the result, the deemed Modvat credits taken by the appellants on the aforesaid five invoices have to be allowed to them. The reasoning stated above is equally applicable to the credit taken on the basis of the invoice dated 9-2-98. 8. The impugned order is set aside and the appeal is allowed.
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