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2010 (3) TMI 275 - HC - Central ExciseDuty paying documents – modvat credit - documents referred to in sub-rule 3 of Rule 57-G of the Central Excise Rules - application for import in form number 89 – held that: Rule 57A and Rule 57G of the Central Excise Rules being a beneficial legislation, its object of input duty relief to a manufacturer should not be defeated on a technical and strict interpretation of the Rule governing modvat. – credit is allowed on the basis of application for import in form number 89
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