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1994 (5) TMI 96 - CEGAT, CALCUTTAExtract: ....... Modvat inputs is fully merited and the Appellants had rightly availed the same. There was no suppression or misstatement. There was no contravention of any provision in availing the benefit. The Appeal succeeds on this score also. The impugned order is set aside and the Appeal is allowed as already announced in the Court at the end of the hearing.
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