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2005 (8) TMI 159 - CESTAT, MUMBAIExtract: ......., though raised. 4. In view of our foregoing discussions, we set aside the impugned order, allow the appeal filed by the Revenue and remand the matter to the original adjudicating authority for examining the applicability of Notification No. 14/92 and in case of confirmation of demand, to quantify the same by extending the benefit of Modvat credit.
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