2006 (12) TMI 315

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.... JDR, for the Respondent. [Order]. - The dispute in the present appeal relates to Modvat credit of  Rs. 48,687/- availed by the appellants on the basis of Central Excise invoice issued by the input manufacturer. The same stands denied to the appellants on the ground that the input manufacturer has used double invoices and has not paid the duty, though duty payment particulars are mentio....