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1999 (3) TMI 297 - CEGAT, NEW DELHIExtract: .......elevant period, may be Revenue neutral as duty paid at intermediate stages would have been available as Modvat credit. In the circumstances, we find merit in the appellants rsquo submissions and set aside the duty demand. The changes in procedure in a case of this type have to be prospective and may be made so. Accordingly, the appeals are allowed.
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