2003 (9) TMI 579

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..... s to Modvat credit for the month of March 1998. The credit has been denied on the ground that the appellants had not made a declaration of inputs. It is the contention of the appellants that they had made declaration of inputs for the earlier period and based on that declaration they were availing Modvat also. Learned counsel for the appellants submits that there was no requirement in law to make .....

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