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2001 (12) TMI 726 - CEGAT, NEW DELHIExtract: .......e facts in detail. Accordingly, this aspect is referred back to the Assistant Commissioner to examine whether the correct amount was taken as Modvat credit looking to the description of the goods, assessable value of the goods and the rate of duty. 9. emsp The appeal is allowed by way of remand after dispensing with pre-deposit of duty and penalty.
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