2002 (2) TMI 1086

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..... espondent. [Order]. - The appellants availed the deemed Modvat credit of Rs. 1,10,021/- under Notification No. 58/97-C.E., dt. 30-8-97. This credit is denied to them on the ground that the supplier of the inputs M/s. Ganpati Steel and Agro Industries did not pay the full amount of duty on the input material inasmuch as they did not deposit the interest on delayed payment of Central Excise duty .....

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