1999 (9) TMI 428

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....i S. Kannan, JDR, for the Respondents. [Order per : C. N. B. Nair, Member (T)]. - The dispute is with regard to Modvat credit taken by the appellants against endorsed invoice. Inputs had originally been purchased by M/s. Southern Electromag Pvt. Ltd., another manufacturer of wires and cables. They transferred the consignment to the appellant, after endorsement of the invoice under which they....