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2009 (3) TMI 697 - CESTAT, AHMEDABADCenvat/Modvat - Trading - Held that: - whatever credit was availed by the respondent was utilized for payment of duty on the final product. As such, the credit, even if wrongly availed, stand paid back to the Revenue, when the duty was paid on the final product, which even according to the Revenue, was not required to be paid. As such, entire situation being revenue neutral, there was no justification for confirmation of demand of Modvat credit
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