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1997 (12) TMI 366 - AT - Central ExciseExtract: .......ise in this case is revenue neutral. M/s. S and S have paid duty payable in respect of goods in question and it is that amount which is taken as Modvat credit by the respondents. There is no loss of revenue to the Government as such. In view of above, I hold that there is no merits in the appeal of the Revenue and the appeal is therefore dismissed.
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