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2000 (10) TMI 84 - CEGAT, COURT NO. IV, NEW DELHIExtract: .......and the facts and circumstances referred to above, in our view the respondents are liable to reverse the proportionate Modvat credit taken by them on the inputs used in the manufacture of the concrete cubes. 10. 8194 Consequently, the impugned order of the Commissioner (Appeals) is set aside and the appeal of the Revenue accordingly stands allowed.
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