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2000 (5) TMI 100 - AT - Central ExciseExtract: .......d to accept the contention of Revenue and therefore we do not interfere with the orders impugned which have already denied Modvat credit for similar reasons. 15.In view of the aforesaid findings and analysis, the appeals of Revenue and the cross appeal of respondents with respect to the five issues above, are all rejected as being devoid of merits.
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