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2011 (6) TMI 164 - BOMBAY HIGH COURTModvat credit - job works - whether; if, excise duty is levied on an assessee at place “A” and Modvat credit is sought to be availed of at place “B”, it is open to the Authorities at place “B” to deny credit on the ground that no duty was payable at place “A” - t the assessment is allowed to be final, it would not be legal and proper to allow the Revenue to raise the question on the basis of Modvat credit. Indeed, now the payment of excise duty must be treated as valid, therefore, the claim of Modvat credit must be treated as excise duty validly paid.
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