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1997 (1) TMI 329 - CEGAT, NEW DELHIExtract: .......t if the respondents were otherwise eligible for the benefit of Modvat credit then after the duty is charged at the stage of steel cage the benefit may not be denied only on the sole ground that they had not applied for the benefit during the relevant time. With the above observations the appeal filed by the Revenue is allowed. Ordered accordingly.
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