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2002 (11) TMI 810 - CEGAT CHENNAIExtract: .......e entitled to the benefit of Modvat credit in the light of the Apex Court judgment rendered in the case of Jawahar Mills Ltd. v. CCE, Coimbatore. In view of the above citations of each of the terms noted above, we uphold the assessees claim and grant the benefit of Modvat to them by allowing the appeal with consequential relief, if any, as per law.
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