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2003 (4) TMI 577

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....Modvat credit of ₹ 91,519.54 has been disallowed to the appellants who are loan licencees for M/s. Indico Remedies and Tridoss Laboratories, Mumbai on the ground that the inputs were received in their factory under cover of invoices made out to principal manufacturers. Credit of ₹ 5,363.08 has been disallowed on the ground that it was availed on the strength of original invoice. 2. Th....

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