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    <title>2010 (3) TMI 1075 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court ruled in favor of the assessee in a case involving undervaluation of engine price, incorrect Modvat credit claim, and the admissibility of duty credit on inputs used in exempted goods. The Court held that the assessee was entitled to the Modvat credit under relevant rules, despite the Revenue&#039;s contentions. The appeal by the Revenue was dismissed, affirming the eligibility of the assessee for the duty credit claimed.</description>
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      <description>The Court ruled in favor of the assessee in a case involving undervaluation of engine price, incorrect Modvat credit claim, and the admissibility of duty credit on inputs used in exempted goods. The Court held that the assessee was entitled to the Modvat credit under relevant rules, despite the Revenue&#039;s contentions. The appeal by the Revenue was dismissed, affirming the eligibility of the assessee for the duty credit claimed.</description>
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