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2004 (6) TMI 432 - AT - Central ExciseExtract: ....... same could only be issued under Rule 100E of the Central Excise Rules. Therefore, the invoice issued was invalid and not proper. The respondents have wrongly availed the Modvat credit. Therefore, the impugned order-in-appeal is set aside and the order of the adjudicating authority is restored. The appeal of the Revenue accordingly stands accepted.
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