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2001 (9) TMI 959 - AT - CustomsExtract: .......documents for export. The basis for the claim that the Modvat credit had been availed of therefore is flawed. There is no evidence showing that the Modvat credit was availed of by the exporter. It will therefore follow that there is no lawful basis for the duty and penalty. 4. emsp The appeal is accordingly allowed and the impugned order set aside.
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