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2003 (8) TMI 136 - AT - Central ExciseExtract: .......ts. As far as the appellants are concerned, they have taken Modvat credit of the duty paid on the capital goods received by them under a valid document and used in the manufacture of final product. This action is in accordance with law. I am, therefore, unable to sustain the impugned order. The impugned order is set aside and the appeal is allowed.
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