2005 (6) TMI 196

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..... pondents have been granted the benefit of Modvat credit inputs even though they have voluntarily paid duty when the goods manufactured were fully exempt. 2. CCE (A) reliance on the Tribunal decision in : (i)         CCE v. Themapack Industries. - Final Order No. 70-71/98C, dated 18-2-98 [2003 (160) E.L.T. 1150 (Tribunal)]. (ii)    &nbs .....

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