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1991 (9) TMI 214 - BEFORE THE COLLECTOR OF CENTRAL EXCISE & CUSTOMS (Extract: .......stitute final product and therefore, Rule 57C is not applicable in this case. In view of the clear provisions of Rule 57D the Modvat credit cannot be denied on the ground that the part of the duty paid inputs are contained in the plastic waste. 4. The appeal is therefore, admitted and the order passed by the Assistant Collector is hereby set aside.
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