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2006 (10) TMI 295 - AT - Central ExciseExtract: .......ecorded in the impugned order. 6. emsp It is obvious that the appellant was not entitled to take Modvat credit in violation of the provisions of Rule 57G(1). The impugned demand and penalty have, therefore, rightly been confirmed under the impugned order. The appeal is, therefore, dismissed. (Dictated and pronounced in the open Court on 17-10-2006)
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