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1996 (11) TMI 187 - CEGAT, NEW DELHIExtract: .......ments cited directly applies to the fact of the present case and also in terms of Notification No. 171/78 which has not been rescinded. The appellants are entitled for the benefit of Modvat credit, therefore, in the circumstances, the order confirming the duty demand is required to be set aside by allowing this appeal. 13. emsp I order accordingly.
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