1998 (1) TMI 234

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.... D.I. Dave, Excise Officer, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - The issue in this appeal is whether Modvat credit on inputs received under Rule 57A of Central Excise Rules, the fuller duty credit thereon can be availed by a manufacturer subsequent to the actual date of receipt of the inputs. The Respondents herein taken the fuller duty in one case within 48 h....