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1998 (9) TMI 335 - CEGAT, MADRASExtract: .......ed is sufficient to extend the benefit of Modvat credit. In the case of I.A. Switchgear Ltd. as reported in 1996 (83) E.L.T. 679 it is held that substantial benefit is not to be denied on account of minor procedural infractions. Therefore, taking into consideration these citations I uphold the order of Commissioner (Appeals) and dismiss the appeal.
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