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1994 (4) TMI 150 - AT - Central ExciseExtract: .......is to be confirmed. The appellants have claimed the benefit of modvat and also the benefit of clearances made below Rs. 15 lakhs as per SSI Notification No. 175/85. This claim has not been considered by the Revenue. Hence the matter is remanded to the original authorities to consider their claim. Thus the Appeals are disposed of on the above terms.
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