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2002 (2) TMI 1183

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.... the Respondent. [Order]. -  There is no representation for the respondents in spite of notice. The appellant-Revenue is represented by ld. JDR Sh. S.C. Pushkarna. 2. By the order impugned in the Revenue's appeal, ld. Commissioner (Appeals) allowed Modvat credit of Rs. 1,75,319.44 to the respondents in respect of inputs purchased in transit under invoice issued by the input-manu....

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