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2003 (12) TMI 236 - AT - Central ExciseExtract: .......be taken, it should be at the place where duty was paid. We find that the Tribunal has taken this view in various decision including those relied upon by the respondents. In view of this position, we find that the respondents were eligible for the Modvat credit and there is no need for giving any findings on the time bar issue. Ordered accordingly.
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