2003 (10) TMI 434

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.... Shri S. Bhatnagar, JDR, for the Respondent. [Order]. -  An amount of duty of Rs. 1,61,866/- and an amount of penalty of Rs. 7,500/- are involved in this case. The period involved is February and March, 1994. The lower authorities have denied Modvat credit to the aforesaid extent of over Rs. 1.6 lakh to the appellants on the ground that the relevant invoices had been issued by a non-e....