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2003 (2) TMI 512 - CESTAT NEW DELHIExtract: .......arance of inputs as such for export under bond can still be treated at par with final product and the manner of utilization of Credit in such cases will be governed by the provisions of proviso to Rule 57F(4)." Accordingly the Modvat Credit is not disallowable to the appellants. We, therefore, set aside the impugned order and allow the appeal.
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