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2004 (1) TMI 502 - CESTAT, NEW DELHIExtract: .......n which credit has been taken, when cleared from the factory of the manufacturer availing Modvat/Cenvat credit. rdquo 4. emsp The question whether duty of excise is payable on used containers of modvatable inputs stands settled as above, against the Revenue. The present appeal of the Revenue is, therefore, devoid of merit and the same is dismissed.
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