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2004 (3) TMI 213 - AT - Central ExciseExtract: .......ion. Show cause notice proceeded on the basis that excess Modvat credit had been utilised. The impugned orders are also proceeding to recover Modvat credit and not excess rebate paid. Therefore, the appellant is right in filing the appeal before this Tribunal. 6. In the view we have taken above, we set aside the impugned order and allow the appeal.
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