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1996 (10) TMI 254 - AT - Central ExciseExtract: .......assification of the goods under Heading 4823.19. In case the authorities want to restrict the Modvat credit, an order for reclassification will have to be first passed at the suppliers rsquo end and in case the same could be made applicable to the goods then only consequential action can be taken. We in this view allow the appeal of the appellants.
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