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2003 (4) TMI 485 - AT - Central ExciseExtract: .......dent of Central Excise asking the assessee to reverse Modvat credit was not a show cause notice and that the credit was not to be denied without a proper show cause notice. Again, this decision is also inapplicable inasmuch as in the instant case, there is a show cause notice proposing denial of Modvat credit. In the result, the appeal is rejected.
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