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2010 (4) TMI 372 - PUNJAB & HARYANA HIGH COURTCenvat Credit- the respondent-assessee M/s. Metro Tyres was engaged in the manufacture of Moped and Cycle chains. The Moped chains were exported under bond without payment of duty and Cycle chains were exempted from payment of duty. The scrap generated during the manufacture of cycle chains became dutiable at the relevant time. Since the Moped chains were being exported without payment of duty, the Modvat credit availed, in respect of inputs got accumulated. Held that- questioned answered in favour of assesee.
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