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2002 (9) TMI 212 - CEGAT, NEW DELHIExtract: .......the substantive benefit of Modvat credit under Rule 57A. Since the invoices were issued by registered dealers, the question of applying for acceptance of the invoices in terms of Notification No. 64/94-C.E. (N.T.) did not arise. The order of the Commissioner (Appeals), therefore, cannot be sustained and the same is set aside. The appeal is allowed.
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