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2004 (3) TMI 693 - CESTAT, CHENNAIExtract: .......rdquo was necessary for the purpose of linking the inputs received with their use in the factory of production, which is required under the Modvat credit scheme. In view of the clear language in the 4th proviso to Rule 57F(4) we hold that the credit is not admissible to the appellants and accordingly uphold the impugned order and reject the appeal.
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