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1999 (4) TMI 227 - CEGAT, MUMBAIExtract: .......the Pawan Tyres Ltd. v. C.C.E. 1994 (73) E.L.T. 212 there also lot of rubber chemicals have been mentioned and therefore, I am of the view that there has been a substantial compliance of the Modvat scheme. Hence the department appeal is dismissed. Hence, I cannot agree with the submissions made by the DR and I dismiss the Department rsquo s appeal.
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