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2002 (1) TMI 186 - AT - Central ExciseExtract: .......g aside the impugned order. We are not going into the question of time bar, value of the goods, duty to be paid, etc. as well as the consideration of Modvat credit in view of the fact that what has come into existence is an immovable property which is not dutiable. In that view of the matter, the impugned order is set aside and appeals are allowed.
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