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1996 (9) TMI 560 - AT - Central ExciseExtract: ....... ultimate decision is against the appellant and holding the product is dutiable, it will be open for the appellant to take such plea as in law available to them seeking the Modvat credit in such a contingency. In this view of the matter, we see no reason to interfere with the order passed by the Commissioner (Appeals). Appeal is therefore rejected.
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