Fraudulent availment of Modvat credit - Preventive measures - Regarding

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.... : Fraudulent availment of Modvat credit - Preventive measures - Regarding. It has been brought to the notice of the Board that there is a tendency on the part of some dealers to obtain Central Excise registration, merely for the sake of using their invoice for transfer of Modvat Credit, even though the dealers do not have proper business premises or without any arrangement for receipt, storage a....