2006 (10) TMI 63

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....ion of law "Whether interest is recoverable from a party on wrongly availed Modvat credit taken by them in the year 1998 on the strength of certificate issued by the range Superintendent under Rule 57E on 29-3-1995 under sub-rule 3 of Rule 57-I?" 2. The assessee claimed Modvat credit which was not allowable in absence of requisite certificate under Rule 57E of the Central Excise Rules, 1944 ....