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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1999 (10) TMI AT This

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1999 (10) TMI 246 - AT - Central Excise

The Appellate Tribunal CEGAT, New Delhi rejected the Reference application regarding Modvat credit disallowance, as the delay in filing was condoned and no legal point was found in waiting for the outcome of the Commissioner (Appeals) decision. The appeal was considered infructuous as the Assistant Commissioner had already allowed the credit under Rule 57H.

 

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