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1999 (11) TMI 261 - CEGAT, MADRASExtract: .......L, since the Modvat credit by appellant was taken on the strength of a document which does not qualify as a duty paying document under Rule 57G (3), therefore there is clear infringement of Rule 57G (2). Under these circumstances, I do not find any infirmity in the impugned orders and hence there is no merit in the appeal and the same is dismissed.
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