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1995 (8) TMI 131 - AT - Central Excise
The case involved M/s. Atam Concast Steels (P) Ltd. seeking rectification of mistake in Final Order No. A/1087/94-NB regarding modvat credit for scrap obtained from breaking up of imported ships. Trade Notice No. 38/92 clarified that modvat credit restriction did not apply to such scrap. The Tribunal allowed the rectification, permitting modvat credit amounting to Rs. 43,381.94 to the applicant. The application for rectification was allowed, and the matter was disposed of accordingly.
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