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1999 (6) TMI 193 - AT - Central ExciseExtract: .......which clearly shows non-application of mind. 6. emsp In over all facts and circumstances of the case, there is no violation of Rule 57T in this matter and the appellants are entitled to take Modvat credit on duty paid capital goods in the present case. Hence for the reasons mentioned above, the appeal is allowed by setting aside the impugned order.
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