2013 (4) TMI 708

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....unsel, for the Respondent. JUDGMENT M/s. Associated Cement Company Limited, district Durg (the Assessee) claimed Modvat credit for certain items claiming it to be capital goods. 2. Subsequently, the Central Excise Department (the Department) issued notices on 9-3-1998, 23-4-1998, 1-5-1998, 27-5-1998 and 31-7-1998 requiring the Assessee to show-cause as to why the Modvat credit claime....

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....g two substantial questions of law : (i) Whether the learned Appellate Tribunal has erred in misinterpreting and misapplying the earlier decision of the Tribunal in the present case where the facts of the case are different? (ii) Whether the items, as specified in the memo of the appeal, were during the period from January 1998 to May 1998 defined as "Capital Goods" in terms of Rul....