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1999 (10) TMI 437 - CEGAT, NEW DELHIExtract: ....... that the benefit of Modvat credit under Rule 57A of the Rules was available. 3. emsp Following the above decisions, I do not find any merit in this appeal filed by the Revenue and the appeal is rejected. Cross objections are also disposed of in the above terms. 4. emsp The operative part of this order was announced in the Open Court on 18-10-1999.
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