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1998 (5) TMI 109 - CEGAT, MUMBAIExtract: .......come down. In this view of the matter the Larger Bench held that the rates of duty for reversal Modvat credit under Rule 57F(1)(ii) shall be the rate on which Modvat credit availed of by the user manufacture and not the rate prevalent at the time of removal. Applying the ratio of this decision, impugned order is set aside and the appeal is allowed.
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