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    <title>1997 (1) TMI 165 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi remanded the case for reconsideration due to mistakes in the Final Order related to the alleged shortage of raw materials STPP and Soda Ash, and the inclusion of transportation charges in the assessable value. The Tribunal found discrepancies in the quantity of raw materials and noted the need for further verification regarding the transportation charges. The decision to reverse Modvat credit for duty paid on inputs found in shortage was upheld. The case was set aside, and the appellant was granted a personal hearing for a fresh decision by the Collector.</description>
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    <pubDate>Thu, 09 Jan 1997 00:00:00 +0530</pubDate>
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      <title>1997 (1) TMI 165 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86097</link>
      <description>The Appellate Tribunal CEGAT, New Delhi remanded the case for reconsideration due to mistakes in the Final Order related to the alleged shortage of raw materials STPP and Soda Ash, and the inclusion of transportation charges in the assessable value. The Tribunal found discrepancies in the quantity of raw materials and noted the need for further verification regarding the transportation charges. The decision to reverse Modvat credit for duty paid on inputs found in shortage was upheld. The case was set aside, and the appellant was granted a personal hearing for a fresh decision by the Collector.</description>
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      <pubDate>Thu, 09 Jan 1997 00:00:00 +0530</pubDate>
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