2003 (4) TMI 459

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..... [Order]. - The Revenue is aggrieved by the order of the Commissioner (A) who has held that Modvat credit of Rs. 1,18,088.70 is admissible to the respondents herein and set aside the penalty imposed upon by the Addl. Collector. According to the Revenue, credit was availed by the respondent on invoices which were not properly authenticated and also on the face of subsidiary gate pass issued on ....