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1997 (6) TMI 144 - CEGAT, NEW DELHIExtract: .......dit cannot be denied if the item has been used indirectly, and since denial of Modvat credit on that ground is not correct in our view and in the view we have taken in the facts and circumstances of the case, we find that the prima facie case is in favour of the party. With this view Stay application is allowed unconditionally. Ordered accordingly.
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