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2000 (8) TMI 447 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai found that Modvat credit was wrongly taken by the appellants on gate passes where the identity of the goods had changed. The appellants did not have permission under Rule 57F(2) of the Rules for such conversion. Lack of opportunity to cross-examine the officer and wording of the show cause notice were deemed not valid grounds for appeal. The appeal was dismissed, upholding the original order.
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