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2002 (1) TMI 202 - AT - Central ExciseExtract: .......tedly even the Chandigarh Commissionerate following the Board s Circular, subsequently issued a Trade Notice, dated 14-2-95 to admit such documents for the purpose of availing the Modvat credit. I therefore hold that the impugned order is not sustainable and the same is accordingly set aside. The appeal is allowed with consequential relief, if any.
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