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2005 (1) TMI 125 - HC - Central Excise
Extract:
....... concept of Modvat. Since the very concept of Modvat is to mitigate double taxation, if the raw material has suffered excise duty then relief should be granted in respect of duty payable on the final product. 5. In view of the above discussion, we do not find any error of law in the order of the Tribunal. Hence, we reject the reference application.