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2005 (4) TMI 492 - AT - Central ExciseExtract: .......t specified as one of the duty-paying documents on the strength of which Modvat Credit can be availed of. As the appellants have not produced the specified duty-paying documents, the Modvat Credit is not eligible to them. Accordingly, there is no merit in the appeal which is rejected. (Operative part of Order pronounced in open Court on 28-4-2005).
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