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1995 (4) TMI 170 - CEGAT, NEW DELHIExtract: .......and recovery of Modvat credit taken or utilised as the case may be on account of the final product being removed without payment of duty availing on exemption Notification can be regulated under Rule 57-C of the Central Excise Rules without applying Rule 57-I ibid or whether such cases are to be decided with reference to the latter Rule only. rdquo
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