1997 (3) TMI 112

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....s, namely, (1) one under Notification No. 198/76, dated 16-6-1976 and (2) the claim of interest on credit, i.e., credit sales. So far as the first issue is concerned, learned Counsel for the appellant fairly states that it is covered against the assessee by our decision in Modi Rubber Ltd. v. Union of India - 1996 (84) E.L.T. 173 and, therefore, the assessee is not entitled to any relief under tha....