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1998 (10) TMI 265 - AT - Central ExciseExtract: .......8-NB, dated 15-7-1998 wherein he had followed the ratio of the India Cements Ltd. judgment of the Tribunal reported in 1997 (95) E.L.T. 520. 9. emsp On the basis of the interpretation of Rule 57B, I hold that Modvat credit was rightly taken by the assessees. I, therefore, set aside the impugned order and allow the appeals with consequential relief.
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