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1999 (12) TMI 456 - AT - Central ExciseExtract: .......e cannot be a ground for disallowance of the Modvat credit. This also answers the arguments made by the department in the grounds of appeal. I am therefore of the view that the appeals are devoid of any merits and they are dismissed. Both the cross-objections are more in the nature of replies to the appeals only and hence they are also disposed of.
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