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1995 (2) TMI 190 - AT - Central ExciseExtract: .......ome in the way of substantive benefit conferred in the Modvat scheme. Hence we direct the Assistant Collector to work out the Modvat benefit on the basis of the gate passes produced regarding inputs used in the manufacture of the final product and work out the duty involved on the final product for enforcement. Appeal is allowed in the above terms.
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