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1995 (8) TMI 113 - AT - Central ExciseExtract: .......dvat. The matter is remanded to the lower authorities for de novo consideration. In that view of the matter, we hold that the impugned goods are chargeable to duty under Chapter Heading 36.01 of the Central Excise Tariff Act, 1985 and that the question of limitation and claim of Modvat is remanded to the lower authorities for de novo consideration.
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