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2001 (5) TMI 501 - CEGAT, NEW DELHIExtract: ........ The case law in Piaggio Greaves Vehicles Ltd. (supra) is not relevant to the facts of the present case since in that case the provisions of clause (8) to clause (10) of Rules 57S were strictly complied with and accordingly the Tribunal held that the Modvat credit was admissible to the appellants. 5. emsp The appeal fails and the same is rejected.
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