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1999 (10) TMI 173 - CEGAT, NEW DELHIExtract: .......ordingly, the party is not entitled for deemed Modvat credit. 5. emsp Since the issue involved herein has already been considered and concluded by the Tribunal in the case referred to above, following the same, we accept the contention of the Revenue and in the result, these two appeals filed by the party are dismissed as such. Ordered accordingly.
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