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1996 (3) TMI 266 - AT - Central ExciseExtract: .......he utilisation of accumulated MODVAT Credit for the reason of export will have to be taken to be three months. It is not the plea of the Revenue that the respondents could have utilised this credit within this period. In view of the above, we find no infirmity in the reasoning of the CCE (Appeals) and we therefore dismiss the appeal of the Revenue.
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