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1997 (4) TMI 270 - CEGAT, MUMBAIExtract: ....... Modvat credit subject to his being satisfied about the use of inputs concerned in the manufacture of the final product and of their duty paid character. 9. emsp The appeal is accordingly disposed of. The impugned order is set aside with the direction to the Asstt. Commissioner to consider whether Modvat credit could be extended to the respondents.
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