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2003 (5) TMI 378 - CESTAT, NEW DELHIExtract: ....... held that duty shall be payable on sub-standard granules cleared for consumption as new product out of waste has arisen. However, as far as reversal of Modvat credit is concerned, the question of such reversal does not arise in view of the provisions of Rule 57D of the Central Excise Rules. Accordingly the application filed by Revenue is rejected.
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