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2005 (6) TMI 181 - AT - Central ExciseExtract: .......invoices. On the basis of end-use of the goods, the credit could not be denied to the appellants as no such condition is incorporated in Rule 57Q. Therefore, the impugned Order is set aside and Modvat credit is allowed to the appellants. The appeal of the appellant is allowed with consequential relief, if any. (Dictated and Pronounced in the Court)
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