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    <description>Modvat/Cenvat credit was held admissible on inputs issued to the assessee and subsequently destroyed in a fire accident, relying on a Larger Bench view and a Supreme Court order taking the same position where issuance and destruction were admitted. The Court found the issue to be settled and held that no substantial question of law arose for admission of the Revenue&#039;s appeal.</description>
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      <description>Modvat/Cenvat credit was held admissible on inputs issued to the assessee and subsequently destroyed in a fire accident, relying on a Larger Bench view and a Supreme Court order taking the same position where issuance and destruction were admitted. The Court found the issue to be settled and held that no substantial question of law arose for admission of the Revenue&#039;s appeal.</description>
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