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2005 (5) TMI 539 - CESTAT, KOLKATAExtract: .......achines. He submits that this is covered by Rule 57Q. He further submits that Notification No. 33/94-N.T. does not provide for the mentioned of PLA entry on that basis the Modvat benefit cannot be denied. Therefore the ld. Consultant submits that the appeal may be allowed. 3. emsp Ld. JDR supports the impugned order. (Pronounced in the open court.)
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