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    <title>1990 (1) TMI 183 - CEGAT, CALCUTTA</title>
    <link>https://www.taxtmi.com/caselaws?id=80326</link>
    <description>The Tribunal upheld the Collector (Appeals) decision, allowing the respondent&#039;s appeal against the disallowance of Modvat credit. It was held that Modvat credit for duty payments subsequent to original clearance is permissible under Rule 57A, even before the amendment to Rule 57E in April 1987. The Tribunal confirmed eligibility for Modvat credit based on published materials and trade notices, dismissing the appellant&#039;s arguments regarding the timing of duty payments. The Collector (Appeals) orders were upheld, affirming the respondent&#039;s entitlement to Modvat credit for duty paid inputs used in manufacturing final products.</description>
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    <pubDate>Wed, 17 Jan 1990 00:00:00 +0530</pubDate>
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      <title>1990 (1) TMI 183 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=80326</link>
      <description>The Tribunal upheld the Collector (Appeals) decision, allowing the respondent&#039;s appeal against the disallowance of Modvat credit. It was held that Modvat credit for duty payments subsequent to original clearance is permissible under Rule 57A, even before the amendment to Rule 57E in April 1987. The Tribunal confirmed eligibility for Modvat credit based on published materials and trade notices, dismissing the appellant&#039;s arguments regarding the timing of duty payments. The Collector (Appeals) orders were upheld, affirming the respondent&#039;s entitlement to Modvat credit for duty paid inputs used in manufacturing final products.</description>
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      <pubDate>Wed, 17 Jan 1990 00:00:00 +0530</pubDate>
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