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1994 (7) TMI 165 - CEGAT, NEW DELHI
Extract:
....... in case duty is found to be recoverable in terms of this order in respect of clearances within a period of 6 months from the date of the show cause notice, the benefit of Modvat credit would not be deniable on the grounds of non-filing of declaration under Rule 57G or non-maintenance of R.G. 23A. 17. The appeals are disposed of in the above terms.