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    <title>1994 (9) TMI 207 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=83932</link>
    <description>Withdrawal of deemed Modvat credit under Rule 57G(2) was treated as effective from the date the withdrawal order was issued and publicly made known, not from the date the assessee actually acquired personal knowledge of it. The Tribunal held that once the order had been validly issued and published through the normal mode, the assessee could not continue to claim the credit until subjective awareness arose. The authorities relied on by the assessee were distinguished because the demand rested on the withdrawal order itself, not on a Trade Notice. The claim that deemed credit survived until actual knowledge was rejected.</description>
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    <pubDate>Tue, 27 Sep 1994 00:00:00 +0530</pubDate>
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      <title>1994 (9) TMI 207 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83932</link>
      <description>Withdrawal of deemed Modvat credit under Rule 57G(2) was treated as effective from the date the withdrawal order was issued and publicly made known, not from the date the assessee actually acquired personal knowledge of it. The Tribunal held that once the order had been validly issued and published through the normal mode, the assessee could not continue to claim the credit until subjective awareness arose. The authorities relied on by the assessee were distinguished because the demand rested on the withdrawal order itself, not on a Trade Notice. The claim that deemed credit survived until actual knowledge was rejected.</description>
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      <pubDate>Tue, 27 Sep 1994 00:00:00 +0530</pubDate>
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