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2003 (10) TMI 185 - CESTAT, MUMBAIExtract: .......ellants also makes it clear that eligibility for exemption under Notification No. 14/92 is not affected by the fact that Modvat credit had been taken on inputs. The impugned orders are not sustainable in the light of the above. They are accordingly, set aside and appeals are allowed. The appellants shall be entitled to consequential relief, if any.
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