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2002 (9) TMI 238 - AT - Central ExciseExtract: .......Q. In any case, the Modvat credit is admissible to the appellants, either under Rule 57A or under Rule 57Q. Wrong quoting of Rule cannot make the assessee liable to pay back credit. Accordingly, the said credit is also allowed. In view of the foregoing, the impugned Order is set aside and appeal allowed with consequential reliefs to the appellants.
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