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2005 (3) TMI 313 - AT - Central ExciseExtract: .......are being used in the process of manufacture. As the receipt of the inputs and duty paid nature and their use have not been disputed by the Revenue, the Modvat credit cannot be disallowed on account of procedural lapses. We, therefore, set aside the impugned Order and allow the appeal. (Operative part of order pronounced in open Court on 3-3-2005).
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