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1997 (6) TMI 160 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi heard the case of Metro Tyres Ltd. vs. Commissioner of Central Excise, Chandigarh regarding Modvat credit utilization. The department denied the credit, but the Tribunal found in favor of the appellants, waiving the penalty and allowing a stay on recovery pending a personal bond.
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