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1998 (5) TMI 217 - CEGAT, CALCUTTAExtract: .......-duty paid because the Modvat credit has been taken on the inputs and that it has been removed under Rule 57F(2) in our view, it has been dealt with fairly and squarely by the lower appellate authority. We do not find any reason to differ with the same. Consequently we do not find any merit in the revenue rsquo s appeal. Hence, we dismiss the same.
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