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2005 (2) TMI 369 - AT - Central ExciseExtract: .......nd the Tribunal holding that there is no one-to-one correlation of input and final product in the Modvat/Cenvat Credit scheme. We, therefore, are in complete agreement with the decision of the lower appellate authority. In the result, these appeals of the Revenue are dismissed. (Operative portion of the order pronounced in open Court on 10-2-2005).
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