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    <description>Modvat credit on inputs used in manufacturing exported moped chains was treated as admissible because the issue had already been covered by earlier Tribunal rulings on similar facts. The pendency of a departmental reference before the High Court did not, by itself, justify disturbing the lower appellate authority&#039;s order in the absence of any stay. The Revenue&#039;s challenge therefore failed and the appellate relief remained undisturbed.</description>
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