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1994 (5) TMI 87 - CEGAT, NEW DELHIExtract: .......on material is a process of manufacture and any waste arising in this process shall be governed by the provisions of Rule 57D(1) and hence, denial of Modvat credit on the waste cleared for destruction at NIL rate of duty is not justified in law. Accordingly, the Modvat credit will be available to the appellant. The appeal is allowed in these terms.
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