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2010 (3) TMI 548 - AT - Central ExciseClassification - Exemption - Valuation - the department had denied the exemption to the assessee on the ground that they had availed MODVAT Credit under Rule 57A or 57B on inputs which were used in or in relation to the manufacture of other final products manufactured by them. Held that - denial of exemption upheld as this was in violation of Condition No. 10 of Notification No. 5/98-C.E. and 5/99-C.E. Demand - Re-quantification - Cenvat/Modvat credit benefit on inputs used in manufacture of finished goods on which duty is sought to be recovered. Claim for such credit should be considered while re-quantifying demand.
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