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2005 (11) TMI 126 - CESTAT, BANGALOREExtract: .......quire the inputs to be brought into the factory premises at any point of time. 5. Applying the ratio of the above noted judgments, the plea for grant of Modvat credit on HDPE pipes is allowed. The impugned order is modified to the extent indicated in this order. (Operative portion of this order was pronounced in open Court on conclusion of hearing)
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