2007 (3) TMI 650

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....hri Samir Chitkara, DR, for the Respondent. [Order]. - The short issue involved in the present appeal is, as to whether the appellant is entitled to deemed Modvat credit in terms of Govt. of India's Order No. 332/30/87-TRU issued under the provisions of Rule 57G(2), when the inputs have admittedly been cleared at nil rate of duty. While confirming the demand of duty the Commissioner (Appeals....

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.... 326 (Tri.-Mum), wherein the Larger Bench decisions were distinguished and deemed credit allowed. However, I find that the ratio of the above decision is not applicable inasmuch Government of India's order, being Order No. TS/36/94-TRU, dated 1-3-94 did not contain prohibition about the inputs being clearly recognizable as non-duty paid, or having been cleared at nil rate of duty. It was, in these....