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1995 (3) TMI 250 - AT - Central ExciseExtract: .......the duty has been paid have not been used in the manufacture of the finished product. In these circumstances, I am of the view that just because the correct tariff sub-heading was not mentioned in some of the cases, is not enough ground to disallow the Modvat credit. I, therefore, confirm the order of the Collector (Appeals) and reject the appeals.
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