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1997 (7) TMI 341 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding Modvat credit denial. Input reclassified from Chapter 27 to Chapter 38. Decision based on TELCO v. Commissioner - 1996 (87) E.L.T. 157, extending duty credit to user manufacturer. Impugned order set aside, appeal allowed.
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