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1998 (5) TMI 244 - CEGAT, MUMBAIExtract: .......rrect and held that whole scheme is in respect of excisable goods and, therefore, if the product is exempted from excise duty from a particular date the Modvat credit taken in respect of inputs which are in stock has to be reversed. Following the High Court judgment, we see no reason to interfere with the impugned order. 4. emsp Appeal is rejected.
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