2001 (12) TMI 723

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.... Bodade, DR, for the Respondent. [Order]. - The appeal is against the order of the Commissioner (Appeals). In that order, he has confirmed the denial by the Assistant Commissioner of the Modvat credit that the appellant taken of, on the ground that the dealers who issued the invoices were not authorised or appointed by the manufacturers whose goods were supplied to the appellant. 2. ....