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1994 (12) TMI 216 - AT - Central ExciseExtract: .......squo who not only produces but also exports the goods. As the rules stand, denial of the modvat benefit to the manufacturer, whose final products are cleared in terms of Rule 191BB or 191B, cannot be legally justified. 9. emsp In the result, we allow the appeal with direction to the authorities to restore the credit sought to be disallowed by them.
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