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1996 (3) TMI 185 - CEGAT, NEW DELHIExtract: .......Heading was furnished in the declaration. In this view of the matter, the appellants shall be entitled to Modvat credit on this input. 8. emsp Having regard to the above discussions and the case-law, the Appeal is allowed and the impugned order is set aside. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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