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2004 (6) TMI 211 - CESTAT, NEW DELHIExtract: .......the Modvat credit of the duty paid on HSD taken by them within 30 days from the date on which the Finance Act, 2000 receives the assent of the President. Therefore, the demand of interest in terms of clause (b) of sub-section (2) of Section 112 of Finance Act, 2000 has rightly been confirmed in the impugned order. Accordingly, we reject the appeal.
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