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2008 (3) TMI 227 - AT - Central ExciseWhether credit is available on goods clandestinely removed – held, yes - held that once duty is demanded in respect of final products alleged to have been removed clandestinely, assessee is entitled to claim Modvat credit on inputs used in manufacture of goods - Respondent manufactured 250 Kgs. of 100% Viscose Yarn without obtaining any Central Excise Registration and, therefore, confiscation of the goods is justified
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