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2005 (9) TMI 538

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....appeal against the grant of Modvat credit on rejected diesel engine parts supplied to Railways vide two invoices dated 14-1-99 received back and after removals and credit taken on 19-8-99, on finding that there was no time limit of six months to avail credit. The limit is not applicable to return of one's own goods relying on Lakshmi Automatic Works - 2002 (103) ECR 630 (T). Therefore credit of Rs....