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1997 (10) TMI 182 - CEGAT, NEW DELHIExtract: .......t of the matter lies within the ambit of the judgments cited by the appellants and in view of the law laid down, the lower authorities finding that there has been wrong utilisation of Modvat credit is not sustainable. 12. emsp In that view of the matter, respectfully following the judgments, the impugned orders are set aside and the appeal allowed.
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