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2005 (3) TMI 109 - HC - Central ExciseCenvat – it is not open to the Department to deny Modvat credit to the assessee on the technical ground that the procedure prescribed for availment of credit had not been followed at the material time, since as observed by the Supreme Court in Formica India Division’s case) at that point of time the assessee was claiming exemption and hence it was not possible for it to have met the procedural requirements for availing Modvat credit.
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