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1993 (5) TMI 31 - HC - Central ExciseExtract: .......ct, Modvat credit already allowed thereon, cannot be said to have been wrongly allowed and hence can not be recovered by the impugned notice. 3. Following the said decision, we uphold the contention of the petitioner. 4. The petition, therefore, succeeds and is allowed and the impugned notice dated 4-11-1991 (Annexure 6 to the petition) is quashed.
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