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1999 (5) TMI 166 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeal against the Collector (Appeals) order allowing Modvat credit for mephenesin used in manufacturing ointment. The Tribunal cited a previous case to support the assessees' right to claim Modvat credit even if the final product is exempt from duty. The appeal was dismissed.
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