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2004 (12) TMI 168 - AT - Central ExciseExtract: .......s is only a clerical error as it has not been disputed by the Revenue that the goods were not received by them in their factory. I, therefore, find no merit in the order of the Commissioner (Appeals) denying the appellants Modvat credit, and upholding the penalty. I accordingly set aside the order of the Commissioner (Appeals) and allow the appeal.
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