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<h1>SC dismissed the application for oral hearing and review petitions, with delay condoned.</h1> <h3>KCP LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI</h3> SC dismissed the application for oral hearing and review petitions, with delay condoned. - KCP LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI - TMI Review petition - MODVAT/CENVAT credit - bought out items (components, assemblies) - export of the items under bond as inputs / capital goods cleared ‘as such’ - HELD THAT:- There are no ground, whatsoever, to entertain the same - The Review Petitions are, accordingly, dismissed. The Supreme Court of India dismissed the application for oral hearing and review petitions, finding no grounds to entertain them. Delay was condoned.