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2007 (3) TMI 650

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....ndent. [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) has relied upon the Larger Bench decisi....

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....ecisions 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 circumstances, that the Bench held that th....