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2000 (4) TMI 668 - CEGAT, KOLKATAExtract: .......hout making a mention of the relevant rule. We consider this as a technical lapse which should not disqualify the appellant from availment of Modvat credit. 6. emsp In view of the above findings, we are inclined to set aside the order impugned. Accordingly, we do so. 7. emsp In fine, the appeal is allowed with consequential relief to the appellant.
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