2000 (2) TMI 102

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....istant Collector, Central Excise, Bhopal) of his claim for Modvat credit in respect of the duty paid on inserts used in the manufacture of sleepers supplied by the petitioner to the railways during 1-3-1987 to 4-11-1988. The respondent No. 3 vide his order dated 13-2-1991 (Annexure F) has refused the claim solely on the ground that the claim for Modvat credit was made belatedly. 2. It is, howev....