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1999 (10) TMI 260 - CEGAT, NEW DELHIExtract: .......imilar case had come up before the Tribunal in the case referred to by the ld. Counsel and in that case also the view taken by the Commissioner of Central Excise (Appeals) that the Modvat credit was available had been confirmed. Following the said Tribunal decision, we do not find any merit in this appeal filed by the Revenue. The same is rejected.
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