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    <title>1998 (2) TMI 197 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=88158</link>
    <description>In a Modvat credit dispute over fuel tanks and struts, the Tribunal treated the goods as intermediate products in the applicants&#039; earlier case and held that the same view should be followed in the absence of any contrary decision. It found substantial compliance with the prescribed procedure, regarded the controversy as essentially procedural, and noted that no loss of revenue was shown. On that basis, the Tribunal held that a prima facie case existed and granted unconditional stay of recovery with waiver of pre-deposit.</description>
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    <pubDate>Wed, 11 Feb 1998 00:00:00 +0530</pubDate>
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      <title>1998 (2) TMI 197 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88158</link>
      <description>In a Modvat credit dispute over fuel tanks and struts, the Tribunal treated the goods as intermediate products in the applicants&#039; earlier case and held that the same view should be followed in the absence of any contrary decision. It found substantial compliance with the prescribed procedure, regarded the controversy as essentially procedural, and noted that no loss of revenue was shown. On that basis, the Tribunal held that a prima facie case existed and granted unconditional stay of recovery with waiver of pre-deposit.</description>
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