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    <title>2006 (6) TMI 371 - CESTAT, CHENNAI</title>
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    <description>The appeals by the Revenue challenging the order of the Commissioner (Appeals) granting deemed Modvat credit to the respondents under Notification No. 29/96-CE (NT) for the duty paid on the final product, including the additional duty paid at the depot, were dismissed. The lower appellate authority&#039;s decision to allow the benefit to the respondents was affirmed, as the total duty paid on the goods was deemed sufficient for eligibility for deemed Modvat credit as per the Notification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=119757</link>
      <description>The appeals by the Revenue challenging the order of the Commissioner (Appeals) granting deemed Modvat credit to the respondents under Notification No. 29/96-CE (NT) for the duty paid on the final product, including the additional duty paid at the depot, were dismissed. The lower appellate authority&#039;s decision to allow the benefit to the respondents was affirmed, as the total duty paid on the goods was deemed sufficient for eligibility for deemed Modvat credit as per the Notification.</description>
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