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    <title>2006 (6) TMI 355 - CESTAT, BANGALORE</title>
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    <description>Whether a Bill of Entry counts as a document &quot;issued&quot; for purposes of Rule 57G(5) of the Central Excise Rules, and whether the six-month limit for availing Modvat credit applies when credit is taken on that basis, remained unresolved in this appeal. The tribunal did not finally decide either question and referred the matter to the President for constitution of a Larger Bench.</description>
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      <description>Whether a Bill of Entry counts as a document &quot;issued&quot; for purposes of Rule 57G(5) of the Central Excise Rules, and whether the six-month limit for availing Modvat credit applies when credit is taken on that basis, remained unresolved in this appeal. The tribunal did not finally decide either question and referred the matter to the President for constitution of a Larger Bench.</description>
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