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2007 (8) TMI 245 - HC - Central ExciseAssessee did not follow the procedure; and took full credit of CVD more than one month before the last part of consignment of the said bill of the entry - violation of provisions of Rules 57A, 57F and 57G - questions framed in the Reference Application do not arise in the facts and circumstances of the case. The lapse on the part of the Firm was inadvertent and it was not so great as to deprive them of their substantive right of Modvat credit - Application is disposed of in favour of the Firm
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