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2006 (2) TMI 590

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....er]. -  Heard both sides. 2. The assessee is in appeal aggrieved by the impugned order passed by the Commissioner (A), Central Excise & Customs, Vadodara. The issue involved in this appeal is about the availment of Modvat credit after 6 months from the date of issue of duty paying documents. 3. It is a submission of the appellants that period of six months in Rule 57G of the Cent....