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2003 (2) TMI 132 - AT - Central ExciseExtract: .......assessees in this batch of appeals were entitled to take the Modvat credit in terms of the order dated 1-3-1994 at the specified rates on the inputs obtained by them from the breaking of ships. (2) Such benefit was available to such assessees up to the time their value of clearance did not exceed Rs. 75 lakhs. 36.Appeals are decided in these terms.
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