2000 (10) TMI 774

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..... fter dispensing with the condition of pre-deposit of duty of Rs. 4,830/- disallowed as Modvat credit on capital goods and penalty of Rs. 500/-, I take up the appeal itself with the consent of both sides. 2. Credit has been denied on the ground that the capital goods were received by the appellants on 21-8-1995 whereas the declaration was filed on 22-8-1995. The Asstt. Commr. has refused to condo .....

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