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2005 (6) TMI 130 - CESTAT, NEW DELHIExtract: .......hinery. Therefore, the impugned order allowing the Modvat credit to the assessee on the above said items, is upheld. 5. In view of the discussion made above, the appeal of the assessee bearing no. E/3231/03-NB(S) is allowed in toto, while the appeal of the Revenue bearing no. E/3180/03-NB(S) is dismissed. (Dictated and pronounced in the open Court)
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