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1997 (9) TMI 320 - CEGAT, NEW DELHIExtract: ....... dealer rsquo in terms of Section 2(k) of the Act. In that view of the matter, the Bench does not see any infirmity in the impugned order and therefore, the grant of Modvat credit on the said invoices by the Commissioner is in order and there is no illegality. In that view of the matter, there is no merit in this appeal, hence the same is rejected.
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