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2000 (5) TMI 97 - AT - Central ExciseExtract: .......inputs under Rule 57A. Even otherwise also, if the credit is expunged from one account, it will have to be allowed for credit in other account. 6. In view of the above I am of the view that there are no grounds to deny the Modvat credit to the respondents. In the face of these facts, there is no force in the revenue appeal and the same is rejected.
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