2003 (9) TMI 659

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....Order]. -  Heard. 2. The duty amount involved is of Rs. 2,62,495/- which has been confirmed by the Commissioner (Appeals) by denying the Modvat credit for the period from July, 1994 to September, 1994 on tin plates to the appellants on the ground that they had taken the same on photocopy of the invoices. The learned Counsel has contended that the original record of the appellants was r....