2001 (12) TMI 705

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....s appeal has been filed by the Revenue against the impugned order dated 21/29-11-2000 of the Commissioner (Appeals) vide which he had reversed the order-in-original of the A.C. disallowing Modvat credit of Rs. 25,020/- and imposing penalty of Rs. 4,000/- on the respondents. 2. The A.C. disallowed the Modvat credit of the amount referred to above, on the ground that declaration under Rule 57G....