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2002 (9) TMI 521 - CEGAT, NEW DELHIExtract: .......ent from the Range Superintendent for the receipt of the same along with other modvatable documents filed under the RT 12 return. In this view of the matter, the denial of the Modvat credit and the imposition of penalty on the appellants is not justified. The appeal is therefore allowed by setting aside the impugned order of Commissioner (Appeals).
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