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    <title>1996 (9) TMI 266 - CEGAT, MUMBAI</title>
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    <description>Where capital goods credit is otherwise admissible under the Modvat framework, deposit of the duty amount under an interim order may require restoration of the corresponding credit in the capital goods account. The text states that such restored credit remains available for utilisation towards duty on acetic acid, rather than being extinguished on deposit. The discussion also notes reliance on consistency with earlier interim and final Bench views and on the applicable Rule 57S framework governing capital goods credit.</description>
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      <title>1996 (9) TMI 266 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=85797</link>
      <description>Where capital goods credit is otherwise admissible under the Modvat framework, deposit of the duty amount under an interim order may require restoration of the corresponding credit in the capital goods account. The text states that such restored credit remains available for utilisation towards duty on acetic acid, rather than being extinguished on deposit. The discussion also notes reliance on consistency with earlier interim and final Bench views and on the applicable Rule 57S framework governing capital goods credit.</description>
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