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2014 (9) TMI 1089 - CESTAT MUMBAIMODVAT credit - denial on the ground that the same were covered under ‘compounded levy scheme’ upto 31-3-2000 - credit in question was availed on 28-3-2000 - Held that: - as the respondent unit was under gestation stage, and had not commenced/produced before 2-5-2000, there can be no applicability of Rule 3A provisions - appeal dismissed - decided against Revenue.
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