2003 (10) TMI 594

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..... e two appeals are disposed of by this common order. 2. In each of the orders impugned in these appeals, the Commissioner (Appeals) has denied the credit taken on the basis of invoices issued by dealers on the ground that these invoices did not contain the name and address of the manufacturer. 3. The contention in the appeal is that the name of the dealer, who issued the invoice, and bought the .....

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