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2010 (12) TMI 31 - SUPREME COURTModvat / Cenvat credit - credit on petroleum products - Rule 57B - Held that: - the appellant-assessee is entitled to take credit in respect of the petroleum products used by them in the generation of electricity as inputs for the amount actually paid on account of specified duty upto 2nd June, 1998 and thereafter @ 95% of the duty paid - Jindal Poly Films Ltd. vs. CCE (2006 -TMI - 47612 - SUPREME COURT OF INDIA)
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