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2002 (7) TMI 156 - AT - Central ExciseExtract: .......nal in the cases referred to above. In those cases, in the similar facts and circumstances it was clearly held that assessee is entitled to take Modvat credit on DG sets and parts thereof. Following the ratio of the aforesaid decisions, we accept the contention of the party with reference to issue of Modvat credit and accordingly appeal is allowed.
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