2003 (11) TMI 522

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..... R.K. Chandan, JDR, for the Respondent. [Order]. The appellants were denied Modvat credit as - (a) the manufacturer depot that had issued the invoices during September, 1994 was not registered with Central Excise authorities. (b) Duty paying documents i.e. invoice No. 105/August, 94 was issued from factory to depot and not in the appellant s name. 2. After hearing both sides .....

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