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2004 (9) TMI 218 - AT - Central ExciseExtract: ....... This fact is admitted in the adjudication order. In this situation, when the inputs are used in the manufacture of final product, the benefit of Modvat credit in respect of such inputs cannot be denied on the ground that these are costlier inputs or are not as per the specification of DOT. The impugned order is set aside and the appeal is allowed.
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