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2004 (3) TMI 681 - CESTAT, NEW DELHIExtract: ....... which the goods were exported. There is no dispute regarding receipt of capital goods in the factory after repair. Therefore, the benefit of Modvat credit in respect of the capital goods cannot be denied on the ground that the appellants followed wrong procedure. In these circumstances, the appeal in respect of credit of Rs. 3,24,401/- is allowed.
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