1999 (5) TMI 161

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....ndent. [Order]. - The short point to be considered in this case is whether in case a valid document which was issued prior to 31-3-1994 Modvat credit could be denied and if the same was taken after 30-6-1994. 2. Shri Riyazuddin, Sr. Manager Taxation appearing for the appellants submitted that in the instant case, valid document was issued before 31-3-1994 and the credit was taken in the m....