1998 (6) TMI 154

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..... [Order per : V.K. Agrawal, Member (T)]. Shri G. Shiv Das, Learned Advocate submitted that Modvat Credit amounting to Rs. 19,37,756/- has been disallowed to the appellants by the Commissioner under the impugned order on the ground that the invoices on the basis of which Modvat Credit was availed of did not contain any information prescribed under Rule 57GG of Central Excise Rules, namely, na .....

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..... peal. He, therefore, submitted that as the credit has already been allowed to them the impugned order has been infructuous. 2. Shri Sanjeev Srivastava, learned DR submitted that if the Tribunal set asides the impugned order, the appellants will become eligible for availment of Modvat Credit of the same amount second time; that the department has filed appeal against the Assistant Commissioner s .....

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..... e Commissioner and stay order passed by the Tribunal came to the conclusion that the assessee is entitled to the benefit of Modvat Credit under Rule 57H. The Assistant Commissioner also observed that the intention of the Central Board of Excise and Customs in issuing Circular dated 8-11-1994 and 3-1-1995 and Notification No. 64/94 (NT), dated 7-11-1994 was to remove the difficulties in availing Mo .....

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