2001 (10) TMI 550

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..... l was admitted and was taken up for hearing. 2. The assessee had received certain goods and had taken Modvat credit. Later the goods having been found to be defective, were returned to the suppliers end. Modvat credit so taken was reversed. The Assistant Commissioner ruled that the licensee was required to pay duty on such goods at the duty in force on the date of such removal. Commissioner (App .....

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