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2001 (10) TMI 782 - CEGAT, NEW DELHIExtract: .......pute. In case it is shown by the assessee to the reasonable satisfaction of the adjudicating authority that those goods were so used, Modvat credit must be allowed, and otherwise, not. The adjudicating authority should, of course, render a reasonable opportunity of hearing to the party, before taking final decision on the limited question remanded.
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