2000 (6) TMI 579

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..... der]. Vide show cause notice dated 31-5-94 Modvat credit amounting to Rs. 24,560/- was sought to be denied on the ground that challans issued by the consignment agents were not modvatable documents. The Assistant Collector held that the challan did not give cross reference to the original duty paying documents. He therefore confirmed the demand. The Commissioner (Appeals) upheld the orders. .....

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