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2000 (6) TMI 579 - AT - Central ExciseExtract: ....... Therefore it is clear that the credit was taken on the manufacturers invoice and not merely on the challans issued by the consignment agents. This claim does not seem to have been advanced before the lower authorities. In the face of this invoice No. 309, dated 31-12-93 which is admittedly a modvatable document, the appeal succeeds and is allowed.
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