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2005 (9) TMI 143 - CESTAT, NEW DELHIExtract: .......sis. There is merit in these claims of the appellants. Therefore, it is directed that Revenue shall allow Modvat credit upon satisfying the duty paid nature of the inputs. The amount of duty payable shall also be re-determined treating the sale price as cum-duty. 4. The appeals are ordered in the above terms. (Dictated and pronounced in open Court)
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