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2002 (9) TMI 737 - AT - Central ExciseExtract: .......the invoices issued in the name of the erstwhile company. So long as the goods are meant for the same factory and they are duly duty paid, merely not mentioning the new name of the firm in the invoices, in-itself could not be the ground to deny them the Modvat credit, I therefore find no merit in this appeal and the same is, accordingly, dismissed.
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