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of <h1>Tribunal allows Modvat credit for Line Rejection, denies for Store Rejection; no penal action imposed.</h1> The Revenue's appeal was partially successful as the Tribunal allowed Modvat credit for Line Rejection but not for Store Rejection. No penal action was ... Cenvat/Modvat The Revenue appealed against the order allowing Modvat credit on inputs treated as Store Rejection and Line Rejection. The Tribunal allowed credit for Line Rejection but not for Store Rejection. No penal action was imposed on the respondents.
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