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2001 (10) TMI 611 - CEGAT, NEW DELHIExtract: .......cation No. 16/97, the charge of simultaneous availment of Modvat credit and exemption has ceased to be valid. 4. emsp In view of the facts stated above, we confirm our order for reversal of Modvat credit of Rs. 3,72,243/-. The appellants have already carried out this order. Subject to this, the appeal is allowed and the impugned order is set aside.
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