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2003 (7) TMI 457 - CESTAT, KOLKATAExtract: .......e find cannot be sustained otherwise also on account of the fact that the expression lsquo duplicate rsquo was clearly written on the invoices in question, the Modvat benefit cannot be denied on this grounds. As such we are of the view that the order passed by Commissioner (Appeals) is in accordance with law. The Revenue rsquo s appeal is rejected.
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