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2002 (3) TMI 170

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.... [Order per : S.L. Peeran, Member (J) (Oral)]. - In all the above Revenue appeals, the Revenue has contested the Commissioner (Appeals)'s order granting Modvat credit in respect of High Speed Diesel Oil. However, by Clause I of Section 112 of Finance Act, 2000, the law was amended and the benefit of Modvat credit on HSD Oil for the period commencing on and from 16th March, 1995 and ending with ....