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1993 (1) TMI 153 - CEGAT, NEW DELHIExtract: ....... into consideration that party had availed modvat credit on the common input with reference to both the finished products, we do not find any justification in availing benefit of exemption in terms of Notification No. 175/86. 8. In the view we have taken we uphold the impugned order and accordingly the appeal filed by the party is hereby dismissed.
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