2002 (3) TMI 782

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....rder (Oral)]. -  This is an appeal against Order-in-Appeal No. 20/99 (Try.), dated 6-1-99 passed by Commissioner of Customs and Central Excise (Appeals), Trichy wherein he has denied the Modvat credit of Rs. 5,18,378.50 as the appellants had filed declarations before the installation of the said machinery. 2. The facts of the case are that the appellants are holders of licence of C....

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....ore me. I have seen the facts of the case. The show cause notice specifically states as follows, "they have not yet started the clinker production and they are now in the erection of kilns and other machineries for the production of clinker". They have also taken credit of the same after filing declaration under Rule 57T of the C.E. Rules and utilised the same for clearance of cement during the ma....