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    <title>1998 (3) TMI 344 - CEGAT, NEW DELHI</title>
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    <description>A Modvat credit dispute concerning transformer oil under Rule 57A turned on whether the oil had been filled into the transformer before clearance and whether it qualified as an eligible input. The Tribunal treated the issue as arguable and noted the absence of a finding on the factual question of timing of filling. It directed a pre-deposit of duty and granted stay of recovery of the balance during pendency of the appeal on compliance.</description>
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    <pubDate>Thu, 05 Mar 1998 00:00:00 +0530</pubDate>
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      <title>1998 (3) TMI 344 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88778</link>
      <description>A Modvat credit dispute concerning transformer oil under Rule 57A turned on whether the oil had been filled into the transformer before clearance and whether it qualified as an eligible input. The Tribunal treated the issue as arguable and noted the absence of a finding on the factual question of timing of filling. It directed a pre-deposit of duty and granted stay of recovery of the balance during pendency of the appeal on compliance.</description>
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