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1997 (2) TMI 329 - CEGAT, CALCUTTAExtract: .......d to the appellants. In case, it is not so, the appellants would not be entitled to the benefit of Modvat credit. 5. emsp Appeal is thus allowed by remand, after setting aside the impugned order, for de novo proceeding in terms of aforesaid observations. 6. emsp Pre-deposit of Rs. 15,000/- would also abide by the decision of the de novo proceeding.
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