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1998 (10) TMI 136 - AT - Central ExciseExtract: .......he invoice. In such a situation, he has no means of verification whether the credit taken by a supplier was on a wrong copy of the invoice. In other words, in taking the Modvat credit, he had not contravened any provisions of any rules. In this situation, the Commissioner was correct in making his order. Up-holding this order, I dismiss the appeal.
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