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2005 (2) TMI 390 - CESTAT, NEW DELHIExtract: .......r Udyog Ltd., and as such, they are entitled to the Modvat credit of the amount in dispute on the capital goods in question. Therefore, the order of the Commissioner (Appeals) cannot be sustained and the same are set aside. The appeals of appellants are allowed with consequential relief as per law. (Order dictated and pronounced in the open Court).
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