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1998 (6) TMI 176 - CEGAT, NEW DELHIExtract: .......n paid. rdquo 10. emsp This proviso which had placed an onerous responsibility on the buyer manufacturer was later removed. 11. emsp Based on the analysis above, I hold that in such a situation, there is no cause for denial of Modvat credit to the user manufacturer. The appeal is, therefore, allowed and directions are made for consequential relief.
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