1998 (7) TMI 289

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....Singh, JDR, for the Respondent. [Order]. The application is for dispensing with the pre-deposit of duty of Rs. 61,200/- and of penalty of Rs. 30,000/-. 2. Shri S.V. Yakkudi, the ld. Counsel for the applicants submit that the issue relates to denial of capital goods Modvat credit under Rule 57Q of Central Excise Rules on air-conditioners used in their plant for the production of hair ....