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1999 (12) TMI 254 - CEGAT, NEW DELHIExtract: .......re shifted from one vehicle to another, jurisdictional Range Officer did not make any endorsement to that effect. This is a procedural lapse on the part of the manufacturer. Such a procedural lapse cannot disentitle him from claiming substantial right to claim Modvat credit. In this view, I find no merit in this appeal. It is accordingly dismissed.
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