2003 (12) TMI 213

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....the order passed by the learned Commissioner (Appeals) have filed the instant appeal. The dispute relates to denial of Modvat credit. The demand of Rs. 1,51,444/- was confirmed against the appellants and penalty of Rs. 5,000/- was imposed by the Original Authority on the ground that they availed Modvat credit on the basis of deficient invoices. 2. The learned Commissioner (Appeals) has held tha....