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1996 (10) TMI 431 - CEGAT, NEW DELHIExtract: .......raw material register i.e. Form IV. The appellants also not produced any evidence that the consignees had made payment for further reduction. Hence we do not find any infirmity in finding arrived at by the lower authorities that the appellant is not entitled for Modvat credit on the goods received by them for re-processing. The appeal is dismissed.
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