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2006 (3) TMI 431 - AT - Central ExciseExtract: ....... Industries wherein it has been held hat reversal of credit under Rule 57CC is not payment of duty through Modvat credit and therefore provision of Modvat and Section 11B are not applicable. In such cases there is no irregularity in the assessee taking the credit on its own. 6. emsp The Revenue appeal is accordingly dismissed. (Pronounced in Court)
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