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1998 (12) TMI 545 - CEGAT, MUMBAIExtract: .......irect the appellants either to freeze 50 amount in their Modvat account, if the credit is not available, cover up the 50 amount by way of bank guarantee (the total amount to be covered up is Rs. 10,14,000/-) upon which we waive the remaining amount of duty and stay its recovery. 4. emsp Compliance should be reported on or before 22nd January, 1999.
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