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1997 (8) TMI 205 - AT - Central ExciseExtract: .......ndings and discussions, we hold that Modvat credit can be taken and utilised on capital goods in the case of a factory which is already in existence and where the specified final product is being manufactured and cleared. In the result, the appeal is allowed. Consequential relief, if any, shall be admissible to the appellant in accordance with law.
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