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2000 (6) TMI 591 - AT - Central ExciseExtract: .......that though duty incident was passed on by the manufacturer to the buyer, the buyer has voluntarily not chosen to avail Modvat credit thereon. But that would not amount to not passing of the incidence of duty to him. Therefore, it is clear that there is no infirmity in the order impugned and the appeal has no merits and hence the same is dismissed.
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