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2003 (6) TMI 137 - CESTAT, NEW DELHIExtract: .......lment of Modvat by the input user (job worker). 8. In the present case the invoices issued by the manufacturer are in the name of the appellants and the consignee is the job worker. Therefore, in view of the above circular, the appellants are entitled for the benefit of the Modvat credit. The impugned order is set aside and the appeals are allowed.
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