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1996 (2) TMI 228 - AT - Central ExciseExtract: ....... 57E. So far as taking of MODVAT Credit at the time of receipt of the goods is concerned the same is permissible to the extent specified in the duty paying document under which goods have been received. In view of above, the lower authority rsquo s order is not maintainable and the same is set aside and the appeal allowed with consequential relief.
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