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1998 (10) TMI 167 - CEGAT, NEW DELHIExtract: .......rh reiterated in 1995 (80) E.L.T. 595 (Tribunal). Admittedly in the instant case, since the party has not availed Modvat credit and mere filing Modvat declaration will not disentitle the assessee to claim benefit in terms of Notification No. 175/86. Following precedent we accept the contention of the party. Appeal is allowed with consequent relief.
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