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1997 (4) TMI 170 - AT - Central ExciseExtract: .......photostat copy of Gate Pass 1 is available after executing the bond, we hold that Modvat credit has correctly been taken by the appellants as the same becomes available to them on execution of the indemnity bond. 6. emsp In the result, the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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