1998 (3) TMI 407

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....hri S.N. Ghosh, JDR, for the Respondents. [Order]. -  Heard both sides. 2. Modvat credit has been denied to the appellant on the ground that the copies of invoices on which the appellant has taken Modvat credit are superscribed as "Carrier Copy" instead of "Duplicate for Transporter" as mentioned in rule 52A. Appellant has submitted that meaning of the two documents is the same.....