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    <title>1997 (5) TMI 164 - CEGAT, NEW DELHI</title>
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    <description>In a Modvat credit dispute, minor procedural defects in supporting documents were treated as insufficient to deny substantive relief, but the claimant was also expected to verify the validity of the documents relied on for credit. Balancing these considerations, conditional protection was granted rather than full unconditional relief, and waiver of pre-deposit together with stay of recovery was allowed subject to deposit of Rs. 16,000/-.</description>
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    <pubDate>Tue, 06 May 1997 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=86954</link>
      <description>In a Modvat credit dispute, minor procedural defects in supporting documents were treated as insufficient to deny substantive relief, but the claimant was also expected to verify the validity of the documents relied on for credit. Balancing these considerations, conditional protection was granted rather than full unconditional relief, and waiver of pre-deposit together with stay of recovery was allowed subject to deposit of Rs. 16,000/-.</description>
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