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1997 (3) TMI 302 - CEGAT, NEW DELHIExtract: .......the factory went out of the notification. It is seen that in similar circumstances, the Apex Court had held that after the reversal of the Modvat credit it was permissible to avail the exemption. 9. emsp In view of the above, we do not agree with the view taken by the ld. Collector of Central Excise, Nagpur and in the result, the appeal is allowed.
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