2004 (9) TMI 597

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..... [Order]. - n this appeal which has been filed against the impugned Order-in-Appeal, the issue relates to the denial of Modvat credit of Rs. 30,060.88 to the appellant. 2. I have heard both the sides and gone through the record. 3. The perusal of the record shows that the Modvat credit was availed by the appellants on extra copy of the invoice which is not permissible under the law....