2005 (10) TMI 296

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..... rd both sides. The respondents have received the capital goods initially in their factory at Roha and taken credit of 50% of duty as Modvat credit. Subsequently, they removed the capital goods to their own factory at Lote Parshuram. On such removal, they reversed only 50% credit, which they have earlier taken. This was clearly irregular as Rule 57AB(1)(b) required full duty to be paid on removal o .....

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