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1999 (12) TMI 274 - AT - Central ExciseExtract: .......the ld. Commissioner (Appeals) erred in holding that the ratio of the decision of this Tribunal in the case of Dinpdhwala Resin was applicable. Following the ratio of the decision of this Tribunal cited by the appellant, we hold that Modvat credit will be admissible to the assessee on the inputs. In this view of the matter, the appeals are allowed.
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