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1995 (12) TMI 180 - AT - Central ExciseExtract: .......rovisions of Rule 57D, credit initially taken on PVC compound would not call for variation. Even the provisions of Rule 57F would not come in the way, because credit accrued on the inputs can be utilised in regard to the clearance of similar final products covered by the Modvat declaration. I therefore see no merit in the appeal which is dismissed.
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