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2002 (6) TMI 367 - CEGAT, NEW DELHIExtract: .......ection and hand written, the same are not proper duty paying documents. Accordingly the Modvat credit is not available to the Appellants on the basis of such duty paying documents. However, taking into consideration the facts of the matter no penalty is imposable on the Appellants. Accordingly the penalty is set aside. The appeal is partly allowed.
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