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2002 (12) TMI 534 - AT - Central Excise

The Appellate Tribunal CEGAT, Mumbai waived pre-deposit of duty for appellants who wrongly availed Modvat credit. The issue was about denial of Modvat credit due to late filing of declaration. The tribunal set aside the order and remanded the case for fresh decision on merits. The appeal was allowed by remand.

 

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