2001 (3) TMI 788

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.... short question that arises for consideration in this appeal in as to whether differential duty credited on 16-12-1996 in Serial Nos. 18 to 21 in the annexure to the show cause notice dated 30-7-1997 can be availed by the appellants under Rule 57A of the Central Excise Rules, 1944. Appellants are manufacturers of the motor vehicles, IC engines and parts thereof and they were availing Modvat credit....