1998 (7) TMI 329

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..... for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - Heard both sides. 2. The Assistant Collector has denied the concessional rate of duty in terms of Notification No. 175/86 on the ground that the appellant did not avail the Modvat credit during the period for which the demand has been raised. On appeal filed by the assessee, the Collector (Appeals) allowed the appeal observ .....

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..... the declaration to avail Modvat credit but the same has not been availed of. Further, since the clearance did not exceed the limit prescribed under exemption notification, there was no justification in denying the benefit of concessional rate as it was rightly observed by the Collector (Appeals) in the impugned order. Accordingly, we do not find any substance in the appeal filed by the department. .....

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