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2004 (1) TMI 492 - AT - Central ExciseExtract: .......ire accident as has happened in this case. There is also no legal provision making proportionate reversal of Modvat credit necessary. In the absence of such a provision, the impugned order requiring such reversal and repayment of part of the credit taken earlier cannot be sustained. Accordingly, we set aside the impugned order and allow the appeal.
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