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2001 (8) TMI 139 - HC - CustomsExtract: .......ing contained in the Notification shall apply to any goods manufactured or produced prior to 16-12-1998 and cleared on or after that date. 7. Consequently, this group of Writ Petitions is allowed and the respondents are directed to allow the petitioners to avail the MODVAT credit earned by them as on 16-12-1998. There shall be no order as to costs.
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