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2004 (2) TMI 241 - AT - Central ExciseExtract: ......., only then, the objection and consequential duty demand could have been sustained. Since in this case, steam was admittedly manufactured and used within the plant, the Modvat credit could not have been denied, as discussed above. 6. Accordingly I allow the appeal and set aside the orders of the lower authorities with consequential reliefs, if any.
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