2001 (11) TMI 853

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..... Order per : G.A. Brahma Deva, Member (J) (Oral)]. The issue relates to Modvat credit. The Department has filed an appeal that there is a lack of substantial compliance with reference to Modvat procedure and accordingly, Modvat credit is not allowed. It was submitted by the Department that the goods were sold in transit and without valid documents the Modvat credit as such cannot be denied. O .....

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