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2010 (12) TMI 277 - CESTAT, DELHICenvat Credit - The appellants filed a modvat claim for Rs. 60, 90,338.37 paise under Rule 57H of erstwhile Central Excise Rules, 1944 under their letter dated 24.10.1992 - Deputy Commissioner, Chittorgarh by his order dated 17.05.2000 holding that the condition of Rule 57H were not fulfilled by the appellants, disallowed the modvat credit of Rs. 65, 67,542.57 - The fact that during the relevant period in terms of provisions of law comprised under Rule 57G and 57H, the assessee were required to submit a declaration under Rule 57G in relation to the inputs received and that Rule 57H required permission for availing and utilization of the credit on the inputs received prior to submission of such declaration under Rule 57G are not and cannot be in dispute - Appellants were lawfully entitled to avail and utilize the credit which they did in January 2003 and, therefore, the entire proceedings are totally bad in law – Appeal is allowed
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