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1998 (5) TMI 218 - CEGAT, MUMBAIExtract: .......beneficial nature of the Modvat scheme to avoid the cascading effect of the input duties on the final product. We also note that the Government themselves have subsequently restored the provisions under Rule 57H which was deleted by the amendment on 5-5-1989. We, therefore, see no reason to interfere with the impugned order. The appeal is rejected.
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