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1993 (6) TMI 162 - CEGAT, NEW DELHIExtract: .......led of by the appellants in taking the Modvat Credit of duty paid on the defective goods cleared by the customers is, therefore, proper in law. Further, there is undisputedly no net loss to Revenue. 7. In the light of the above discussion, we set aside the impugned order and allow the appeal with consequential relief, if any, due to the appellants.
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