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1997 (11) TMI 254 - AT - Central ExciseExtract: ........ It appears to me that the Modvat scheme is not intented for such a purpose. In respect of return of the goods by the buyer for repair the Appellant could have made use of Rule 173H or L of the Central Excise Rules. The Modvat scheme need not be resorted for the said purpose. Hence the appeal, according to me is devoid of merit and thus dismissed.
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