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1999 (8) TMI 891 - AT - Central ExciseExtract: ....... pre-authentication of the invoices is only a procedural lapse which cannot deprive an assessee of its substantive benefit of Modvat credit. Therefore, this objection of the Revenue also fails. In the result, we hold that the appellants are entitled to the entire amount of Modvat credit involved, set aside the impugned orders and allow the appeals.
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