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1999 (12) TMI 254

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....appeal at the instance of Revenue. Correctness of Order-in-Appeal No. 91-92/CE/CHD/99, dated 18-1-1999 is under challenge. Duty paid on the goods which were sent through a particular goods vehicle was claimed on Modvat credit even though in transit, the vehicle was changed. Modvat credit was disallowed by the adjudicating authority on the ground that when the goods were transferred from one vehicl....