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2005 (4) TMI 204 - AT - Central ExciseExtract: .......tubings which were exempted from payment of duty unconditionally under the exemption notification and avail of Modvat credit. We, therefore, uphold the disallowance of Modvat credit to them. However, as the issue involved is one of interpretation and there were decisions to the contrary, no penalty is imposable on the Appellants which is set aside.
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