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    <title>1995 (11) TMI 140 - CEGAT, BOMBAY</title>
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    <description>The judgment upheld the Collector (Appeals)&#039;s decision, rejecting the appeals and confirming the entitlement of the Respondents to Modvat Credit based on the transfer being classified as permissible remnants under Trade Notices. The court found no reason to interfere with the factual findings and concluded that the endorsements on gate passes and invoices, supported by Trade Notices, justified the Respondents&#039; claim for Modvat Credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=84587</link>
      <description>The judgment upheld the Collector (Appeals)&#039;s decision, rejecting the appeals and confirming the entitlement of the Respondents to Modvat Credit based on the transfer being classified as permissible remnants under Trade Notices. The court found no reason to interfere with the factual findings and concluded that the endorsements on gate passes and invoices, supported by Trade Notices, justified the Respondents&#039; claim for Modvat Credit.</description>
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