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    <title>1997 (1) TMI 204 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal upheld the decision to reverse the credit taken on paper bags falling under Chapter 39, as the appellants had not declared the actual inputs received. The Tribunal emphasized the importance of accurate declaration of inputs for claiming Modvat credit and rejected the appellants&#039; arguments regarding the lack of show cause notice and the broad description of inputs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86349</link>
      <description>The Appellate Tribunal upheld the decision to reverse the credit taken on paper bags falling under Chapter 39, as the appellants had not declared the actual inputs received. The Tribunal emphasized the importance of accurate declaration of inputs for claiming Modvat credit and rejected the appellants&#039; arguments regarding the lack of show cause notice and the broad description of inputs.</description>
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