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1995 (8) TMI 174 - CEGAT, MADRASExtract: .......on of taking MODVAT Credit would not arise. The provisions of Rule 57G make it clear that where the goods are recognisable as non-duty paid, MODVAT Credit could not be allowed. In the present case, admittedly no duty has been paid on the scrap materials and therefore, the plea of the appellants cannot be accepted. The appeal is therefore, rejected.
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