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1996 (2) TMI 161 - AT - Central ExciseExtract: .......hat there can be a reversal of the credit and consequently, the manufacturer will become eligible for exemption. The decision of the Supreme Court is relevant to the above extent. But then it is clear, as we have indicated that the appellant cannot avail Modvat credit as well as exemption. 9.We find no merit in the appeal and the same is dismissed.
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