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1997 (11) TMI 201 - AT - Central ExciseExtract: ....... and hold that the appellants would be entitled to the Modvat credit in the event of their being able to produce the duplicate copy of the invoice which was issued at the relevant time and if they are able to satisfy the authorities as to why the same could not be sent along with the goods and also after verifying the duty paid nature of the goods.
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