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of <h1>Revenue's Modvat credit appeal dismissed by Commissioner under peculiar circumstances.</h1> The Revenue's appeal against the denial of Modvat credit was dismissed by the Commissioner due to peculiar circumstances favoring the party. - 2001 (127) ... Modvat - Duty paying document The Revenue appealed against an order denying Modvat credit for imported goods due to improper duty paying document. The appellate authority accepted the party's appeal based on peculiar circumstances. The Commissioner found no issue with the decision and dismissed the Revenue's appeal.
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