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2000 (11) TMI 194 - AT - Central ExciseExtract: ....... credit cannot be taken after six months from the date of issue of modvatable documents as held in the decision of the Larger Bench of the CEGAT in Kusum Ingots and Alloys Ltd. v. CCE, Indore - 2000 (120) E.L.T. 214 (T) (LB). 4. In view of the above facts and the position in law, there is no force in the appeal and the same is accordingly rejected.
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