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2005 (10) TMI 317 - AT - Central ExciseExtract: .......s a matter between the NALCO and the Respondent. They are not entitled for any refund when the manufacturer has paid the duty after taking the Modvat credit. In view of this both the appeals and the cross-objections are disposed off accordingly. The orders of the Commissioner (Appeals) are modified to this extent. (Order dictated in the open Court)
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