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2003 (1) TMI 753 - CEGAT, NEW DELHIExtract: .......the present matter as the MODVAT credit has not been taken, it cannot be said that the inputs in respect of which credit was availed of has been used in the manufacture of exempted products. We therefore, hold that the Provisions of Rule 57CC are not attracted in the present matter. Accordingly the impugned Order is set aside and Appeal is allowed.
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