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    <title>Utilisation of Credit of specified duties under Modvat Scheme towards payment of duty for Special Excise duty prior to issue of Notification No. 138/88-C.E., dated 8-4-1988</title>
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    <description>Clarification that Modvat credit of specified duties may not be utilised for payment of Special Excise duty for the period before Notification No. 138/88 C.E. became operative; the notification is effective from 8 4 1988, so credit utilisation for the interval prior to that date is not permitted and cases should be decided accordingly.</description>
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      <title>Utilisation of Credit of specified duties under Modvat Scheme towards payment of duty for Special Excise duty prior to issue of Notification No. 138/88-C.E., dated 8-4-1988</title>
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      <description>Clarification that Modvat credit of specified duties may not be utilised for payment of Special Excise duty for the period before Notification No. 138/88 C.E. became operative; the notification is effective from 8 4 1988, so credit utilisation for the interval prior to that date is not permitted and cases should be decided accordingly.</description>
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