1993 (12) TMI 122

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....der]. -  Heard both sides. The issue involved in this appeal is the admissibility of Modvat in respect of the countervailing duty paid prior to 31-1-1986. The lower authorities have held the same as inadmissible in terms of Rule 57H(2) as the duty was admittedly paid by MMTC during 1985, that is, prior to 31-1-1986. During the hearing of the present appeal, the learned Advocate made two alte....