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2001 (12) TMI 723 - AT - Central Excise

  1. 1996 (9) TMI 344 - AT
The appeal was against the denial of Modvat credit by the Assistant Commissioner due to dealers not being authorized by manufacturers. The Tribunal ruled that such authorization was not a requirement, citing a previous case. The appeal was allowed, and the impugned order was set aside.

 

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