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2002 (2) TMI 187 - CEGAT, COURT NO. II, NEW DELHIExtract: .......emanded the question of availability of Modvat credit in respect of rejected goods to the Adjudicating Authority. Accordingly, the question of imposition of penalty on this count is required to be also remanded to the Adjudicating Authority. We order so and modify the impugned order in this regard. Both the appeals stand disposed of in these terms.
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