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1999 (11) TMI 385 - AT - Central ExciseExtract: .......ner s order fails to substantiate the allegations made in the show couse notice. We find that the prescription made in the Machine Builders case for the department to deny the Modvat credit was not followed by the Revenue in the present case. 5. emsp On this observation we set aside the impugned order and allow the appeal with consequential relief.
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