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2004 (12) TMI 492 - AT - Central ExciseExtract: .......product. Therefore, the authorities concerned, considering the invoice in question bearing two serial numbers, cannot disallow the Modvat credit, as there is no dispute of the receipt of inputs and its user for the manufacture of the final product. It is a fit case to allow Modvat credit, hence the impugned order is set aside and appeal is allowed.
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