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2004 (8) TMI 216 - CESTAT, NEW DELHIExtract: .......ermissible in law. The appellants have been paying 8 of the price of the exempted goods at the time of their clearance. In such a case, Revenue cannot demand the reversal of Modvat credit. The demand raised in the impugned order is not sustainable and is against the earlier decision of this Tribunal. The same is set aside and the appeal is allowed.
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