2002 (9) TMI 743

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.... Shri A. Chopra, JDR, for the Respondent. [Order]. -  Appeal taken up for disposal, after waiving deposit. 2. The question for consideration in this appeal is whether invoices issued on 22-4-1994 by unregistered dealers were valid documents for taking Modvat credit under Rule 57A. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the view taken by the....