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<h1>Tribunal allows appeal, confirms duty against appellants denied modvat credit, orders deposit of duty and interest.</h1> The Tribunal allowed the appeal, finding the situation revenue neutral and citing precedents, thereby confirming the duty of Rs. 2,10,563 against the ... - The duty of Rs. 2,10,563 stands confirmed against the appellants. They were denied modvat credit as they were not considered manufacturers. The Commissioner ordered them to deposit duty paid on final products and interest under Section 11D. The Tribunal found the situation revenue neutral and allowed the appeal, citing precedents.
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