1997 (6) TMI 112

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..... The impugned order of the Commissioner (Appeals) arises from this Tribunal s order in which it had asked him to consider the acceptability for availing Modvat credit of the invoices issued in April, 1994 by a sole selling agent. In his order, the Commissioner (Appeals) has stated that the invoices cannot be accepted for the reasons that they had not been issued by a dealer but by a sole sell .....

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