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1992 (3) TMI 200 - CEGAT, CALCUTTAExtract: .......ic wording it extends only to basic duty. The said notification does not at all refer to special duty and hence only the basic excise duty will qualify for higher notional credit. Modvat credit of special excise duty will be equal to the actual amount of special duty paid. Hence, I uphold the orders of Collector (Appeals) and dismissed the appeals.
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