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2003 (11) TMI 209 - AT - Central ExciseExtract: .......to one correlation. The inputs on which credit was availed and the final products on which debits are made should be from same source of supply of inputs is not what VAT or MODVAT is. The attempts of the lower authority to lay down that proposition cannot be upheld. (c) There is no case for demand and penalty. 4. Consequently the appeal is allowed.
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