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2001 (1) TMI 410 - AT - Central ExciseExtract: .......not be denied merely because the said plea was not made before the lower authority or the procedure for availing Modvat credit was not followed. As in the present matter no such plea has been made by the Appellants in Appeal, the ratio of both the said decisions is not applicable in the present matter. Accordingly the Misc. Application is rejected.
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