TMI Blog1996 (12) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... admission, the appeal was taken up for disposal with the consent of both sides. 2. In the order impugned in the appeal, Collector (Appeals) has held that the assessee was entitled to Modvat credit on the duty paid on fuel oil, which it utilised in its factory from January to December 1995. 3. The departmental representative contends that Clause (d) to the explanation to Rule 57F, unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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