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2008 (5) TMI 61 - AT - Central ExciseCommissioner (Appeals) after relying upon the Board’s circular dated 18-11-1999 held that Modvat credit availed by DTA unit before its conversion into EOU lying in balance as unutilized would lapse - contention of the appellant is that Circular is in respect of the credit lying unutilized in respect of the capital goods and not in respect of inputs - duty has been paid in respect of goods as the same has been paid from RG 23A Part II. Therefore, the credit cannot be denied
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