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2004 (1) TMI 584 - AT - Central ExciseExtract: .......ds eligible for Modvat credit 10. emsp In view of the discussion made above, I do not find any illegality in the impugned order and the same is upheld. However, the matter is sent back to the Assistant Commissioner for deciding the case afresh, in accordance with law. 11. emsp Both the appeals of the appellants stand disposed of in the above terms.
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