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    <title>1998 (12) TMI 229 - CEGAT, MUMBAI</title>
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    <description>Modvat credit on light diesel oil could not be denied solely for non-filing of the Rule 57G declaration where an earlier order had already dropped proceedings on the same input and treated the credit as admissible. In the absence of any departmental appeal against that prior order, the later rejection of credit was held unsustainable. The denial was set aside and the assessee&#039;s Modvat credit claim was allowed.</description>
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    <pubDate>Thu, 31 Dec 1998 00:00:00 +0530</pubDate>
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      <title>1998 (12) TMI 229 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=90246</link>
      <description>Modvat credit on light diesel oil could not be denied solely for non-filing of the Rule 57G declaration where an earlier order had already dropped proceedings on the same input and treated the credit as admissible. In the absence of any departmental appeal against that prior order, the later rejection of credit was held unsustainable. The denial was set aside and the assessee&#039;s Modvat credit claim was allowed.</description>
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      <pubDate>Thu, 31 Dec 1998 00:00:00 +0530</pubDate>
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