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    <title>2006 (4) TMI 13 - CESTAT, NEW DELHI</title>
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    <description>Modvat credit on inputs used in final products destroyed by fire was in issue where the loss had been covered by insurance and duty remission was also granted. The CESTAT referred the question to a Larger Bench for determination, indicating that the reversal of credit depended on resolution of the stated legal issue. Stay was granted pending that decision.</description>
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