1998 (1) TMI 234

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..... ani, Member (T)]. The issue in this appeal is whether Modvat credit on inputs received under Rule 57A of Central Excise Rules, the fuller duty credit thereon can be availed by a manufacturer subsequent to the actual date of receipt of the inputs. The Respondents herein taken the fuller duty in one case within 48 hours of the receipt of the inputs and in another case on the same date because .....

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