1999 (1) TMI 183

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..... r was heard. Since the appeal falls in a narrow compass with the consent of both the parties, the appeal itself is taken up for hearing after waiving the pre-deposit. 2. The issue in this case is whether the two invoices dated 31-12-1994 and 31-3-1995 representing the payment of duty is a proper document for availing Modvat credit. Both the lower authorities have denied the Modvat credit on the .....

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