2006 (10) TMI 224

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....ue's appeal against the order of the Commissioner (Appeals), vide which modvat credit has been held to be admissible on the ground that the cash memos issued by HPCL, which is a public sector undertaking, are proper documents for the purpose of modvat rules for arriving at the above conclusion, the appellant authority has relied upon a number of decisions of the Tribunal including the one reported....