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1994 (2) TMI 183 - AT - Central ExciseExtract: .......ss that stage, manufacture is not completed. Accordingly, we hold that the Collector rsquo s direction for the reversal of Modvat Credit on the duty-paid inputs contained in the rejects of Dry Battery Cells is not in line with Rule 57D(1). We, therefore, set it aside and allow the appeal. The appellants would be eligible for consequential benefits.
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