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2004 (11) TMI 229 - AT - Central ExciseExtract: ....... 57AD/57CC/Rule 6 are only extensions of Rule 57C. When Rule 57C is not applicable, if it follows that Rule 57CC also will not be applicable as both the rules deal with taking Modvat credit on inputs used for goods cleared at nil rate of duty. Therefore, the contention of learned SDR cannot be sustained. In these circumstances, we allow the appeal.
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