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2001 (1) TMI 169 - AT - Central ExciseExtract: .......t. When a particular thing is directed to be performed in a manner prescribed by Rules, it should be performed in that manner itself and not otherwise. Accordingly the Modvat credit is not available to the Respondents on the strength of unauthenticated invoice issued by a second stage dealer. 6. The appeal filed by Revenue is, thus, partly allowed.
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