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1993 (12) TMI 132 - CEGAT, NEW DELHIExtract: ....... the Hon rsquo ble Vice President. Dated 8-12-1993 Sd/- (S.D. Mohile) Member (T). FINAL ORDER In view of the majority opinion, it is held that Modvat credit was not admissible and the longer period of time has been rightly invoked. The appeals are, therefore, rejected. Sd/- (Jyoti Balasundaram) Member (Judical) Sd/- (S.K. Bhatnagar) Vice President.
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