2003 (11) TMI 522

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...., JDR, for the Respondent. [Order]. - The appellants were denied Modvat credit as - (a)     the manufacturer depot that had issued the invoices during September, 1994 was not registered with Central Excise authorities. (b)     Duty paying documents i.e. invoice No. 105/August, 94 was issued from factory to depot and not in the appellant's name. 2.&emsp....