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1998 (10) TMI 161 - CEGAT, NEW DELHIExtract: .......f certain goods and Modvat credit in respect of certain other goods. On this issue we have held in several cases that availing of small-scale exemption is not barred on the availing of Modvat credit in respect of other goods. Therefore, we are not able to accept this contention in this appeal. Appeal is rejected to that extent. Ordered accordingly.
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