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2007 (7) TMI 491 - AT - Central ExciseCenvat/Modvat - Inputs - input sent out by the appellant to be used as denaturant Ethyl Alcohol and the said denatured Ethyl Alcohol is brought back to the appellant’s factory and consumed for their manufacturing - Held that: - the appellant is eligible to send the inputs on which credit has been availed by them outside the factory and receive back. As long as the dispatch of the inputs and receipt of the same, subsequently, into the factory premises in some form or otherwise, is not in dispute, the Modvat credit on such inputs cannot be denied to the appellant - appeal allowed.
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