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2012 (6) TMI 898 - AT - Income TaxExtract: .......eld that wherein the closing stock un-utilised modvat credit is adjusted, similar adjustment should be made to the opening stock also and adjustment cannot only be made to closing stock. Relevant grounds taken by the revenue are thus dismissed. 5. In result, revenue’s appeal is dismissed. Order pronounced in the open Court on 25th June, 2012.
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