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2008 (9) TMI 118 - HC - Central ExciseCredit - Tribunal found that the assessee had produced a certificate from the manufacturer showing payment of duty invoice-wise and, thus, merely because the dealer, who issued invoice, was not registered, was not enough to deny benefit of modvat to the assessee - In view of the finding, recorded by Tribunal that the claim of Modvat credit was genuine, goods having been received and duty having been paid on the inputs, no any substantial question of law arises in this appeal
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