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1988 (12) TMI 252 - AT - Central ExciseExtract: .......ed by the admitted position that for the purpose of Modvat credit scheme, there is no one-to-one relationship of input and final product for the purpose of utilisation of credit. Therefore, in such a view of the matter, there is a lot of force in the submission of the appellant, which is accordingly accepted, and the appeal is consequently allowed.
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