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1997 (11) TMI 294 - CEGAT, NEW DELHIExtract: .......9. emsp The duty involved in the matter is Rs. 98,923.36. 10. emsp Taking all the relevant facts and considerations into account, I agree with the Commissioner of Central Excise (Appeals) that the Modvat credit had been wrongly taken under the cover of improper documents. As a result, I do not find any merit in this appeal and the same is rejected.
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