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    <description>Modvat credit on inputs was held admissible where final products had initially been cleared as exempt or without duty, but duty was later demanded and paid. The procedural omission of filing a transitional application was not treated as fatal because the later duty liability on the final products brought the case within the Modvat scheme. Entitlement, however, remained subject to proof through duty-paying documents to the satisfaction of the jurisdictional Assistant or Deputy Commissioner.</description>
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