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2001 (3) TMI 186 - AT - Central ExciseExtract: .......ience and misuse of the Modvat credit. 7.After taking note of the facts and circumstances of the case and in the light of above discussion, we agree with the view taken by the ld. Commissioner of Central Excise (Appeals) with regard to the issue before us. We do not find any merit in the present appeal and the same is rejected. Ordered accordingly.
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