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2003 (8) TMI 140 - AT - Central ExciseExtract: .......e factory of production has been used, which makes it necessary that the inputs are used within the factory of production the judgment in Jay Pee Rewa is not applicable. Accordingly, the Appeal is rejected as far as disallowance of the Modvat credit is concerned. The penalty is, however, set aside as the issue involved is of interpretation of Rule.
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