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1993 (5) TMI 34 - HC - Central ExciseExtract: .......facturing process, could be said to have been used in the manufacturing and if so, whether the respondents rightly sought to recover MODVAT credit, already allowed to the petitioner on such input. 17. Subject to the aforesaid observations, the petition is allowed and the impugned notice dated 28-11-1991 (Annexure 6 to the writ petition) is quashed.
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