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1996 (6) TMI 210 - AT - Central ExciseExtract: .......owing the Modvat credit. The ratio of the aforesaid decision also would stand attracted in this case and the approach taken by the Commissioner (Appeals) being in confirmity with the provisions existing for availment of Modvat credit, there is no cause for disturbing the finding given. 7. emsp The appeal from the department, is therefore, rejected.
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