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2005 (5) TMI 199 - AT - Central ExciseExtract: .......ed in 2002 (150) E.L.T. 343 and in the case of Global Sugar Ltd. v. CCE, Kanpur reported in 2000 (119) E.L.T. 611 allowing Modvat credit on angles, channels is not attracted to the case of the appellants. In view of the discussions made above, the impugned order is upheld and appeal of the appellants is rejected. (Order dictated in the open Court.)
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