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2002 (3) TMI 528 - AT - Central ExciseExtract: ....... the appellants only if the duty paid nature of the goods supplied under the invoices is clearly established. Since, in this case, the duty paid nature of the goods covered by the invoices is not established, the Modvat credit cannot be made available to them. In this view of the matter, the appeal has no force and the same is accordingly rejected.
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