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1996 (7) TMI 394 - CEGAT, MADRASExtract: .......at the goods have suffered duty there is no reason why Modvat in the circumstances of the case, should not be allowed. In view of the above, we are of the view that the appellants have a good case and their plea has to be allowed subject to verification of payment of duty in respect of the goods. The appeal is therefore, allowed in the above terms.
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