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1997 (8) TMI 150 - AT - Central ExciseExtract: ....... concerned, must prevail over the non-specification or exclusion in Notification No. 8/95. In this view, we hold that HSD oil referred to in the Declaration submitted by the Appellant, if it satisfies the conditions in 2nd proviso of the Rule 57D, would be eligible for benefit of Modvat credit. The impugned order is set aside and appeal is allowed.
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