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2002 (12) TMI 296 - CEGAT, NEW DELHIExtract: .......heir products which formed part of the first clearances of Rs. 15 lakhs. As we are holding that the appellants are eligible to avail of the exemption under Notification No. 75/87, they are directed to reverse the Modvat credit availed of by them in respect of final goods up to the value of Rs. 15 lakhs. The Appeal is disposed of in the above terms.
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