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1996 (6) TMI 203 - CEGAT, NEW DELHIExtract: ....... in view of the ratio of the judgments of the High Court and Tribunal cited (supra) the grounds taken by the lower authorities for denying Modvat in this case for LDPE granules used in the manufacture of plastic bags into which the yarn is packed is not sustainable. In this view of the matter impugned order is set aside and the appeals are allowed.
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