2003 (3) TMI 741

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.... The assessee imported a texturizing machine which was cleared on payment of duty. They took mod vat credit of the C.V.D. paid. The credit was denied by the Assistant Commissioner and demand of Rs. 2,28,177/- was confirmed on the ground that the credit was taken on zerox copy of the duplicate bill of entry. The Commissioner (Appeals)having upheld the lower order, the appeal has been filed. 2.....