2007 (8) TMI 612

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....both the sides, I find that the Modvat credit stands denied to the appellant on the technical and procedural ground that the traders who issued the modvatable invoices were not authorized to do so and the credit has been taken on the basis of endorsed gate passes. It has been further alleged that the credit has been allowed on the basis of document issued by unregistered dealers. 2. I find t....