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    <description>The Court set aside the CESTAT order in a case involving interpretation of Modvat credit rules for inputs used in electricity and steam production. The Court directed reconsideration of the issue concerning the use of Modvat availed on furnace oil for steam production, emphasizing the importance of legal precedents and correct rule interpretation in determining duty credit eligibility.</description>
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      <description>The Court set aside the CESTAT order in a case involving interpretation of Modvat credit rules for inputs used in electricity and steam production. The Court directed reconsideration of the issue concerning the use of Modvat availed on furnace oil for steam production, emphasizing the importance of legal precedents and correct rule interpretation in determining duty credit eligibility.</description>
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