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    <title>2004 (11) TMI 121 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The court dismissed the writ petition challenging the jurisdiction of the Assistant Commissioner of Central Excise to adjudicate the matter concerning the time limit for availing Modvat credit under Rule 57B. The court upheld the respondents&#039; position that a reasonable time for availing credit should be within six months, based on legal principles and previous judgments. The court found the respondents&#039; actions to be in accordance with legal principles and emphasized the importance of adhering to discipline in such matters.</description>
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    <pubDate>Thu, 25 Nov 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=48098</link>
      <description>The court dismissed the writ petition challenging the jurisdiction of the Assistant Commissioner of Central Excise to adjudicate the matter concerning the time limit for availing Modvat credit under Rule 57B. The court upheld the respondents&#039; position that a reasonable time for availing credit should be within six months, based on legal principles and previous judgments. The court found the respondents&#039; actions to be in accordance with legal principles and emphasized the importance of adhering to discipline in such matters.</description>
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