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2005 (6) TMI 352 - CESTAT, MUMBAIExtract: .......efore, they had rightly availed Modvat credit of the duty paid by them on the inputs and also taken rebate when the goods were exported. The entire exercise was Revenue neutral. Therefore, without going into the correct classification of the products in dispute, we hold that the appeals are required to succeed. 4. emsp The appeals are thus allowed.
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