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2000 (9) TMI 543 - CEGAT, CHENNAIExtract: .......the Larger Bench in the case of Wyeth Laboratories Ltd. v. CCE as reported in 2000 (120) E.L.T. 218, wherein it has been clearly held that the item impugned cannot be held as scrap and Modvat credit is required to be extended in the matter. Following the ratio of the said judgment, the appeals are allowed by way of setting aside the order impugned.
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