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2004 (2) TMI 266 - AT - Central ExciseExtract: .......ther the Appellants are liable to pay an amount equal to 8 of the price of Calphor under Rule 57CC. We, therefore, hold that inputs, in respect of which Modvat credit has been taken, have not been used by the Appellants in the manufacture of a product which attracts nil rate of duty. We, therefore, set aside the impugned order and allow the Appeal.
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