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1999 (10) TMI 239

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..... Arunachalam, DR, for the Respondent. [Order]. -  Modvat credit of Rs. 3,88,667/- has been disallowed on the ground that it has been taken on the strength of original invoices during the period when duplicate copy for transporter was the valid duty paying document on the strength of which credit was required to be taken. The appellants submit that the duplicate copy has been misplaced ....