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    <title>1994 (5) TMI 99 - CEGAT, CALCUTTA</title>
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    <description>Transitional Modvat credit was treated as dependent on the correct rule and the specific acknowledged declaration covering the input, so credit on Wax Emulsion was set aside for fresh consideration under the proper transitional provisions. For Calcined Magnesite, an endorsed gate pass was held ineffective where the goods had been crushed and repacked before supply, because such handling went beyond transfer in original form; the proper course was to seek permission for processing. The limitation plea was not finally decided and was left to be considered in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=83309</link>
      <description>Transitional Modvat credit was treated as dependent on the correct rule and the specific acknowledged declaration covering the input, so credit on Wax Emulsion was set aside for fresh consideration under the proper transitional provisions. For Calcined Magnesite, an endorsed gate pass was held ineffective where the goods had been crushed and repacked before supply, because such handling went beyond transfer in original form; the proper course was to seek permission for processing. The limitation plea was not finally decided and was left to be considered in accordance with law.</description>
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