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2003 (7) TMI 208 - CESTAT, NEW DELHIExtract: .......ntitled to take Modvat credit on the strength of the invoices issued to them under Rule 57GG by the registered dealer. 9. In the light of the discussions made above, the impugned order of the Commissioner (Appeals) cannot sustain and is set aside. The appeal of the appellants is allowed with consequential relief, if any, admissible under the rules.
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