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2004 (10) TMI 122 - AT - Central ExciseExtract: .......her, the judgements of the High Court and the Supreme Court were not brought to the notice of the said Bench. Following those judgements, we hold that Modvat Credit of the duty paid on tool kits is not available to the Respondents. The appeals of the Revenue are allowed to this extent. All the three appeals filed by Revenue are thus partly allowed.
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