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2004 (9) TMI 451 - AT - Central ExciseExtract: ....... by the manufacturer would not revive the question of Modvat credit which stands determined at the time the capital goods was received. In view of this, declaration made by them in their 57T declaration will have no effect on the final decision of this Tribunal. We, therefore, reject the application as the error does not effect the decision at all.
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