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1997 (4) TMI 139 - AT - Central ExciseExtract: .......on, even if the invoice which is received by the Central Office which is endorsed makes no difference, in my view for Modvat purpose. This Tribunal in a number of cases has allowed Modvat credit under similar circumstances. I, therefore, uphold the order of the lower authority in this regard also. The appeal of the Revenue is, therefore, dismissed.
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