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2001 (1) TMI 510 - CEGAT, NEW DELHIExtract: .......relying upon the earlier decision of the Tribunal, held that if the manufacturers filed a declaration for availing the Modvat credit, there is no requirement for filing a fresh declaration while switching over from full exemption to Modvat Scheme. In view of the above decision of the Tribunal, I find no merit in the appeal and the same is rejected.
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