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1999 (5) TMI 420 - CEGAT, NEW DELHIExtract: .......n to them. We also find that the provisions in Rule 57E exist in the Central Excise Rules which empowers the department to vary the Modvat credit availed of by the manufacturer. In the light of these facts and circumstances, we do not find any reason to interfere with the impugned order and as such all the appeals filed by the Revenue are rejected.
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