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1999 (7) TMI 408 - CEGAT, CHENNAIExtract: .......ot be manufactured without the inputs referred to on which Modvat credit had been granted. Further, we notice that this issue is covered by the judgment of the Tribunal in the case of Marolivibhog Khand Udyog as reported in 1993 (68) E.L.T. 700 (T). In that view of the matter, we find that there is no merit in the appeal and hence same is rejected.
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