2001 (1) TMI 510

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..... inst order-in-appeal passed by the Commissioner (Appeals). 2. In the impugned order, the Commissioner (Appeals) held that there is no requirement for filing fresh declaration under Rule 57G of the Rules while switching over from full exemption to Modvat Scheme, if the manufacturer had earlier filed a declaration for availing the Modvat credit. 3. Heard both sides. 4. The contention of the re .....

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