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    <title>1997 (5) TMI 138 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=86793</link>
    <description>Modvat credit may be claimed on the strength of an endorsed Bill of Entry because the document remains a specified duty-paying document under Rule 57G. Endorsement does not change its character, and credit is available where there is no finding that duty was unpaid or refunded. The Tribunal also relied on prior decisions accepting credit on endorsed Bills of Entry and noted that no contrary Supreme Court ruling was brought to its notice. The operative effect is that an endorsed Bill of Entry can support admissible Modvat credit.</description>
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    <pubDate>Thu, 08 May 1997 00:00:00 +0530</pubDate>
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      <title>1997 (5) TMI 138 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86793</link>
      <description>Modvat credit may be claimed on the strength of an endorsed Bill of Entry because the document remains a specified duty-paying document under Rule 57G. Endorsement does not change its character, and credit is available where there is no finding that duty was unpaid or refunded. The Tribunal also relied on prior decisions accepting credit on endorsed Bills of Entry and noted that no contrary Supreme Court ruling was brought to its notice. The operative effect is that an endorsed Bill of Entry can support admissible Modvat credit.</description>
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      <pubDate>Thu, 08 May 1997 00:00:00 +0530</pubDate>
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