2001 (8) TMI 1124

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..... ]. After dispensing with the condition of pre-deposit of duty amount of Rs. 53,035.00 (Rupees fifty-three thousand thirty-five) and penalty of Rs. 2,000.00 (Rupees two thousand), I take up the appeal itself with the consent of both sides. 2. The above amount of duty has been confirmed against the appellants by denying them the benefit of Modvat credit in respect of Diesel Generating Set, a .....

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..... factual position, inasmuch as no concrete platform has been erected by the appellants till date and only rubber pads are required to be put beneath the Generating Set so as to avoid vibration. 3. After considering the submissions, I find that there is no justifiable reason for denial of the credit. As explained by the appellants, no formal installation was required for the Generating Set to be .....

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