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1997 (3) TMI 358 - CEGAT, NEW DELHIExtract: .......e evidence that what they have received was roughly shaped flanges which were further subjected to the processes of finishing/machining to result in their final product, flanges. In this view of the matter, I hold that there is no ground for denial of Modvat credit to the appellants and accordingly set aside the impugned order and allow the appeal.
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