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2001 (2) TMI 573 - CEGAT, BANGALOREExtract: .......he ground that the registration has been cancelled and invoices issued earlier were not therefore eligible for Modvat credit. The Commissioner (Appeals ) order is very clear, that if the Modvat is not eligible for any other reasons, necessary action can be taken by the appropriate authorities. 4. emsp With these observations we dismiss this appeal.
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