2003 (10) TMI 501

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....Shri H.C. Verma, JDR, for the Respondent. [Order]. -  In this appeal which has been filed by the appellants, the issue relates to the availability of Modvat credit to the appellants on the duplicate copy of the invoice. The authorities below have denied the credit on the ground that the supplier of the goods who issued the invoice to the appellants, did not submit the duplicate copy for....