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1995 (10) TMI 168 - CEGAT, NEW DELHIExtract: .......nal cited by the appellants (supra), declaration made by the assessees in the classification list in regard to the availing of Modvat Scheme was held to be sufficient for the purpose of extending Modvat credit. In the result, we hold that the appellants are entitled to the benefit of Modvat credit, set aside the impugned order and allow the appeal.
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