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2005 (11) TMI 434 - CESTAT, MUMBAIExtract: .......vailed are used for durable as also exempted product. In case an assessee reverses the modvat credit in respect of inputs used for exempted goods, the same would have the effect as if no credit was availed by the assessee. In this situation provisions of Rule 57CC are not attracted. Accordingly, the Revenue s appeal is rejected. (Dictated in Court)
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