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1997 (4) TMI 172 - CEGAT, NEW DELHIExtract: .......t case the appellants have filed a declaration specifically mentioned aluminium coils and sheets as inputs. Therefore the benefit of modvat credit cannot be denied on the ground that they have not mentioned the sub-heading correctly if otherwise premissible. In view of the above discussion, the impugned order is set aside and the appeal is allowed.
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