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2003 (3) TMI 168 - AT - Central ExciseExtract: .......ed amount to the respondents, cannot be sustained, being contrary to law and as such, deserves to be set aside. 10.Consequently, the impugned order of the Commissioner (Appeals) is set aside and Order-in-Original passed by the adjudicating authority disallowing Modvat credit to the respondents, is restored. The appeal of the Revenue stands allowed.
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