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1998 (11) TMI 238 - CEGAT, NEW DELHIExtract: .......optional. In the light of the above case law, we hold that the respondents herein had the option to pay duty on finished goods and avail Modvat credit and are not liable to pay duty on the intermediate product, since the final products, although exempt under Notification 53/88, actually suffered duty. In the result the cross objections are allowed.
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