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2000 (4) TMI 84 - AT - Central ExciseExtract: ....... that there was mis-statement on the part of the appellants by describing M/s. Showpla India Ltd. as job worker while seeking permission from the Commissioner under Rule 57S(8). 7. As a result, denial of Modvat credit to the present appellant cannot sustain and therefore the impugned order is set aside with consequential benefits to the appellants.
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