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2000 (6) TMI 343 - AT - Central ExciseExtract: .......tory premises, the Modvat credit is required to be extended in terms of the judgment of India Cements (supra) and the Larger Bench judgment in the case of Vikas Industrial Gas (supra). 5. emsp Thus, the appeal is allowed by way of remand to the original authority. The appellants are required to be heard in the matter and a detailed order be passed.
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