1995 (3) TMI 267

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.... Shri S.K. Sharma, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - The subject misc. application has been filed by the appellants herein on the directions of the Delhi High Court in Civil Writ No. 484/94. The directions are as follows : "The ld. counsel urges that the petitioner is entitled to MODVAT credit which will be equal to the duty demanded and in other cases relie....

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....ubmits that if the Notification No. 202/88 is disallowed even then the appellants would be entitled to modvat credit in terms of Notification 177/86 read with Rules 57A to 57-J of the Central Excise Rules, 1944 where duty liability would be either nil or virtually reduced to nil. He submits that since this is a new plea and the details are required to be verified as mentioned in Annexures 1 to 5, ....

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.... facts and circumstances of the case, we remand the matter to the adjudicating authority i.e. Collector of Central Excise, Bangalore on the following two issues : 1. Whether the demand of duty, raised may be reduced by allowing the modvat credit after verifying the duty paying documents prescribed under Rule 57G(ii). In ascertaining that the inputs used by the appellants are "duty paid", t....