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1999 (12) TMI 513 - CEGAT, NEW DELHIExtract: .......y of allowing Modvat credit where there is no dispute about the actual use of the inputs in the manufacture of the final products. 5. emsp Having regard to the above discussion, I find no infirmity in the Commissioner (Appeals) rsquo s order allowing Modvat credit to the respondents on Sulnit UG Oil. The Departmental appeal is accordingly rejected.
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