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1994 (10) TMI 167 - CEGAT, NEW DELHIExtract: .......e said period, having regard to the Modvat Credit that would have been admissible to the appellants. For this purpose the appellants are directed to file the necessary duty paying documents and other records where they may be required by the Assistant Collector to arrive at a finding in this regard. 14. The appeal is disposed of in the above terms.
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