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2000 (8) TMI 216 - CEGAT, KOLKATAExtract: .......provisions of Rule 57CC will not apply in case of stock transfers from one Unit to another, the question raised by the Revenue in the present appeal as to what should be the correct assessable value for the purposes of reversal of Modvat credit at the rate of 8 , does not survive. In view of the foregoing, we reject the appeal filed by the Revenue.
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