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2004 (2) TMI 554 - CESTAT, NEW DELHIExtract: ....... of the provisions of Rule 57-T. The amendment in that rule is prospective and not retrospective. Therefore, in my view, the Modvat credit has been rightly disallowed to the appellants and I do not find any illegality in the impugned order of the Commissioner (Appeals) and the same is upheld. Consequently, the appeal of the appellants is dismissed.
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