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2004 (1) TMI 269 - AT - Central ExciseExtract: .......tariff classification. In the present case, the revenue is not pleading that by cutting of coils amounts to manufacture or by cutting of coils the classification is changed. Therefore, the benefit of Modvat credit in respect of the invoices issued, by the dealer in respect of the sheets cannot be denied. 7. The appeals of the Revenue are dismissed.
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