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1991 (9) TMI 213 - AT - Central ExciseExtract: .......facture and the legal provisions relating to the availment of modvat credit. 8. For the foregoing reasons, we see no merit in the appeals which we accordingly dismiss. In the process, the Cross Objection filed by the respondents, which is only in the nature of containing their comments on the contentions raised in the appeal, also gets disposed of.
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