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2000 (6) TMI 392 - AT - Central ExciseExtract: .......ispute. In the facts and circumstances, there is no justification to deny the Modvat credit in respect of the raw materials which were used in the coil and in turn coil was supplied to the Electricity Board. In the view, I have taken, I do not find any infirmity in the impugned order. Accordingly, appeal filed by the department is hereby dismissed.
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