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1995 (3) TMI 253 - CEGAT, BOMBAYExtract: ....... eligible for Modvat credit. Hence the extended period cannot be invoked. The demand is therefore not sustainable on the ground of time bar. 4. emsp Since no mala fide motive can be attributed, their non-declaration of the silicon manganese, which is an eligible input under modvat scheme, penalty is also not justified. I therefore allow the appeal.
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