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2003 (12) TMI 245 - AT - Central ExciseExtract: .......l lapses, if any, should not be made the basis for denial of the benefit of the Modvat credit, if the assessee s jurisdictional Assistant Commissioner is otherwise satisfied about the receipt of the inputs. In the absence of any doubt to the above fact, we are of the view that the impugned orders are liable to be set aside. 9. We order accordingly.
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