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    <title>1997 (5) TMI 263 - CEGAT, MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, ruling against the appellant&#039;s claims of credit eligibility based on the endorsed invoice and the argument that Reliance was the actual manufacturer. The Tribunal emphasized the need to comply with procedural requirements and rejected the appellant&#039;s request to waive them in this case.</description>
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    <pubDate>Thu, 15 May 1997 00:00:00 +0530</pubDate>
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      <title>1997 (5) TMI 263 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=88459</link>
      <description>The Tribunal dismissed the appeal, ruling against the appellant&#039;s claims of credit eligibility based on the endorsed invoice and the argument that Reliance was the actual manufacturer. The Tribunal emphasized the need to comply with procedural requirements and rejected the appellant&#039;s request to waive them in this case.</description>
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