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2006 (11) TMI 124 - HIGH COURT RAJASTHAN AT JODHPURApplicability of Rule 57AB and 57S - machinery items installed in the factory much before modvat credit scheme came into existence - these two provisions during the relevant period could be invoked only in case the waste material sold by the assessee was outcome of the capital goods on which modvat credit has been availed by the assessee - no evidence to support that the capital goods viz. Shaft bush of which the scrap material was sold by the assessee, credit was availed by the manufacturer
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