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1999 (7) TMI 202 - AT - Central ExciseExtract: ....... the final product on payment of duty, Modvat credit should not be disallowed on the minor procedural infirmities. I find a lot of force in the submissions made by the ld. Consultant. Accordingly I am of the view that the impugned Orders are unsustainable. The same are set aside and the appeal is allowed with consequential relief to the appellants.
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