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2009 (8) TMI 1125 - SCH - Central ExciseAllegation that assessee fradulently availed Modvat credit without physically receiving the goods - decision in the case of COMMR. OF C. EX., CHANDIGARH Versus SHAKTI ROLL COLD STRIPS PVT. LTD. [2008 (7) TMI 89 - PUNJAB & HARYANA HIGH COURT] - appeal dismissed.
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