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1999 (5) TMI 624 - CEGAT, NEW DELHIExtract: .......f Notification No. 53/88 is available to the respondents as they have fulfilled the condition of the notification. It is a settled law that the duty paid character of the inputs is not taken away by mere fact of availing of Modvat credit. Accordingly, we find no reason to interfere with the impugned order and reject the appeal filed by the Revenue.
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