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2001 (6) TMI 595 - CEGAT, NEW DELHIExtract: .......ld that Modvat credit taken in respect of inputs which are in stock as well as in respect of inputs used in the manufacture of final product which have become exempted, would be inadmissible and will have to be reversed. In view of the above decision of the Hon rsquo ble High Court, I find no infirmity in the impugned order. The appeal is rejected.
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