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1996 (12) TMI 202 - AT - Central ExciseExtract: .......ld, they are entitled to the benefit of Modvat credit for duty paid on ingot. 12. emsp For the reasons indicated above, we hold that appellants are entitled to benefit of Notification No. 202/88 as amended by Notification No. 33/92 for bars and rods during the period 1-3-1992 to 9-3-1992. The impugned order is set aside and the appeals are allowed.
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