2000 (10) TMI 605

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..... r]. The delay of 14 days in preferring the above Reference Application is condoned, having regard to the explanation set out in the COD application that certain documents were not available till 9th September, 1999 and the Reference Application was sent to the Registry on 10-9-1999 but sent back without receipt, with the direction to file an application for condonation of delay. 2. I now t .....

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..... ol and Tungsten Wire. The Department was of the view that these items were not inputs within the meaning of Rule 57A of the Central Excise Rules and credit taken on these items was disallowed. The Tribunal, before whom the appeals were filed by the assessees, held that Modvat credit is available on these items under Rule 57A relying upon the decision in the case of J.K. Synthetics reported in 1996 .....

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..... The prayer is opposed by the learned Counsel Shri Bipin Garg who draws my attention to the fact that the decision of the Larger Bench of the Tribunal in the case of Union Carbide India Ltd. v. C.C.E., Calcutta - 1996 (86) E.L.T. 613 in which Modvat credit has been held to be admissible on various items akin to the items in dispute in the present case, has been upheld by the Hon ble Patna High Cou .....

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