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    <title>2006 (7) TMI 216 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Modvat credit was held admissible where goods were sent for job work and the job worker, though exempt under the notification, had actually paid duty on the goods. The Court noted that the same issue had already been decided against the revenue and saw no reason to depart from that view. Rule 57F(4) did not bar credit in these facts, so the assessee was entitled to credit of the duty actually paid and the revenue&#039;s challenge failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=47768</link>
      <description>Modvat credit was held admissible where goods were sent for job work and the job worker, though exempt under the notification, had actually paid duty on the goods. The Court noted that the same issue had already been decided against the revenue and saw no reason to depart from that view. Rule 57F(4) did not bar credit in these facts, so the assessee was entitled to credit of the duty actually paid and the revenue&#039;s challenge failed.</description>
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