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1997 (1) TMI 200 - CEGAT, NEW DELHIExtract: .......eto, did not arise. Rule 57H declaration was filed within a period of six months from the date of filing of Rule 57G declaration and credit was availed only during the period after filing 57G declaration. Therefore, the appellants are entitled to Modvat credit in terms of Rule 57H. Accordingly the impugned order is set aside and the appeal allowed.
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