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2016 (1) TMI 966 - HC - Central ExciseCenvat / Modvat Credit of duty paid by the 100% EOU - tribunal in [2007 (8) TMI 524 - CESTAT, CHENNAI] allowed the credit following its decision in the case of VIKRAM ISPAT [2000 (8) TMI 111 - CEGAT, NEW DELHI] - Held that:- it has been stated that the main issue relating to the interpretation of Rule 57AB of the Central Excise Rules, 1944, had not been gone into by the Tribunal, while passing its impugned order - matter remanded back to the Tribunal to reconsider the issue relating to the applicability of Rule 57AB of the Central Excise Rules, 1944, by taking into consideration the notification No.27/2000-CE (NT), dated 31.3.2000.
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