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2000 (8) TMI 873 - AT - Central Excise

The Appellate Tribunal CEGAT, Kolkata allowed the appeal, setting aside the disallowance of Modvat credit and penalty imposed on the appellants. The Tribunal found that the appellants were eligible for the credit as they had received goods directly from S.A.I.L. and used them in the manufacture of final products, despite invoicing through M/s. Indian Foundry Association.

 

 

 

 

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