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2005 (12) TMI 522 - CESTAT, MUMBAIExtract: .......r passed by both the authorities below. The assessee himself had admitted the facts of clearance of goods on which duty paid as it is under invoices under Rule 57G/57T which are not authoritative documents for passing Modvat credit. The assessee is not the registered dealer. Thus the appeals lacks merits, accordingly rejected. (Pronounced in Court)
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