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2005 (7) TMI 553 - CESTAT, BANGALOREExtract: .......ed in Rule 57E. In the above view of the matter, the appellants are entitled for the full Modvat credit. There is no need to insist on any certificate from the customs authorities. The BE is sufficient. Hence we allow the appeal with consequential relief. (Operative portion of the Order already pronounced in open Court on conclusion of the hearing)
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