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2004 (2) TMI 242 - CESTAT, NEW DELHIExtract: .......ce in the submissions of the learned Advocate that Rule 57F(4) of the Central Excise Rules at the relevant time provided for the removal of the inputs as such on reversal of the Modvat credit availed of by any manufacturer. In view of these facts and circumstances, we find that there is no merit in the Appeal filed by the Revenue which is rejected.
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