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2004 (7) TMI 212 - CESTAT, CHENNAIExtract: .......Jaipur (supra), CCE, Coimbatore v. Mettur Spining Mills (supra) and the Tribunal Order No. 919 to 927, dated 4-11-03 (supra), I hold that Modvat credit cannot be denied on the capital goods because of emergence of intermediate product combed/carded cotton (sliver), as in the present case. I, therefore, set aside impugned order and allow the appeal.
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