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1991 (9) TMI 184 - AT - Central ExciseExtract: ....... could not be said to be available being unutilised till then. What stock of such inputs were available represented receipts which were exempt from duty and hence not covered under Modvat Scheme as had been held by the Assistant Collector. In the circumstances, we are convinced the appellants do not have a case. We, therefore, dismiss their appeal.
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