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1997 (6) TMI 357 - AT - Central ExciseExtract: .......t 1962. In view of the above discussions inasmuch as we find that there has been no violation of any one of the Central Excise Rules and no case has been made out for denial of the MODVAT Credit we are of the view that the learned lower authority's order is sustainable in law. We in the circumstances therefore dismiss the appeal of the Revenue.
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