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1996 (7) TMI 339 - AT - Central ExciseExtract: .......that Modvat credit is a substantive right and therefore, cannot be denied for procedural lapse. Having regard to the fact that there was no allegation that the goods were not received on the date or duty was not paid on the goods, I hold that Modvat credit shall be admissible to the appellants in the instant case. The appeal is accordingly allowed.
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