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2005 (5) TMI 408 - AT - Central ExciseExtract: .......e fabric. Modvat on yarn contained in the fabric is not admissible in the absence of evidence of duty payment on yarn. Hence we uphold the Commissioner (Appeals) rsquo decision in this matter. Summing up, the first Appeal No. E/1178/2002 is partially allowed and the second Appeal No. E/1244/2002 is dismissed. (Pronounced in open Court on 17-5-2005)
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