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2003 (3) TMI 239 - CEGAT, NEW DELHIExtract: ....... L-4 licence, separate L-4 licence cannot be issued. In view of these facts, we hold that the Appellants have not succeeded in establishing that the diesel locomotive engine was used in their factory premises. Accordingly, the Modvat credit of the duty paid on diesel locomotive engine will not be available to them. We, therefore, reject the appeal.
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