1998 (4) TMI 341

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..... Heard both sides. 2. The lower authorities have denied the Modvat Credit of duty paid on Capital goods namely `shot blasting machine on the ground that the said goods were received in the factory on 29-4-1996, but the declaration u/r 57T was made on 18-6-1996 duly acknowledged by A.C.C. s office on 19-6-1996. It is stated that the no explanation was given by the Appellants. 3. Appellan .....

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