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1998 (6) TMI 225 - AT - Central ExciseExtract: .......mpossible. Correlation by way of name of the consignor, description of goods, weight of the goods is not conclusive. In view of the foregoing discussion, I hold that the respondents are not entitled to the Modvat credit in the present case. Hence, I set aside the impugned order and disallow the Modvat credit. Appeal of the revenue is thus, allowed.
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