2002 (3) TMI 760

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....rder]. -  Modvat credit of Rs. 7,00,587.91 has been denied on aluminium hollow tubes and pipes during the period November, 1991 to June, 1992 on the ground that these items were not separately declared in the declaration under Rule 57Q of the Central Excise Rules. 2. It is the submission of the appellants supported by decisions of the Tribunal that although a separate Rule 57G declarat....