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2002 (6) TMI 62 - AT - Central ExciseExtract: .......A. As regards the plea of eligibility of Modvat credit of AED by forging the benefit of Notification 11/98, we leave the issue open to the assessee to take it up with the proper officer, since that has not been considered by lower authorities. We arrive at no findings therein. 4. In view of our findings, we set aside the order and allow the appeal.
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