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2000 (12) TMI 727 - AT - Central ExciseExtract: .......ce. Since we find that under the Modvat rules credit in this case cannot be denied, therefore we do not find any grounds as taken by Revenue in this appeal to induce us to deny the benefit available to the assessee under the statutory rules. 8. In view of our findings, the revenue appeals are rejected. The order of the lower authority is confirmed.
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