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1998 (6) TMI 261 - CEGAT, MADRASExtract: .......esh. While doing so, the learned Commissioner is also directed to hear the appellants on not only question of dutiability of the Nylon Polyamide Chips, but also their plea that the Modvat credit taken on inputs need not be reversed in view of the fact that the finished product was exported. 12. emsp The appeal, therefore, succeeds by way of remand.
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