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1999 (12) TMI 169 - CEGAT, NEW DELHIExtract: ....... entitled to take Modvat Credit exclusively meant for use in the exempted variety of tractors and they have wrongly availed of Modvat Credit of Rs. 18,37,104/- during the period from 1-9-1996 to 20-9-1996 on inputs. Accordingly we hold that they are liable to duty. We uphold the impugned order confirming the above duty demand and reject the appeal.
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