2003 (8) TMI 149

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.... credit of Rs. 27,210/- has been disallowed on the ground that this amount of credit was taken on the strength of cash memos issued by Hindustan Petroleum Corporation Limited which is not prescribed as a duty paying documents for the purpose of availing modvat credit. 2. On hearing the learned SDR and perusing the records I find that there is no ground to interfere with the impugned order. The ....