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1999 (7) TMI 91 - AT - Central ExciseExtract: ....... final product is not a sine quo non of Modvat credit, but to take benefit of Modvat Scheme, the petitioner is required simply to establish that the input was used in the manufacture of the final product. 12. The reference stands disposed of in the above terms. The appeals may now be placed before the Bench concerned for passing appropriate orders.
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