2005 (6) TMI 115

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.... denial of the Modvat credit of the amount in question to the appellants. 2. The credit has been disallowed to the appellants by the ld. Commissioner (Appeals) on the ground that the dealer took over the business from another person and permission for that taking over was not allowed and as such the dealer could not issue the modvatable documents to the appellants. But in my view this ground is....