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1996 (9) TMI 427

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.... [Order]. - Both the appeals filed by the department are listed for admission today. None is present for the Respondent. 2. Shri S.V. Singh, the ld. JDR submits that in both the cases Modvat credit is taken on the certificate issued after the receipt of the inputs. Therefore triable issue exists as to whether such a course of action is permissible. 3. Considering the submissi....