2005 (6) TMI 342

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..... R, for the Respondent. [Order]. - In this appeal the Appellants have contested the denial of the Modvat credit of Rs. 28,024/- to them by the Commissioner (Appeals) through impugned Order. I have heard Shri S.K. Jain, Partner of the Appellant company and the learned D.R. The Credit had been availed by the Appellants on the invoices issued by M/s. K.L. Steel Ltd. from whom they purchased scrap. .....

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