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    <title>1998 (2) TMI 253 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit could not be finally denied where the duty-paid character of the inputs was not in dispute and the objection centred on invoice particulars requiring verification. The Tribunal held that the proper course was to complete scrutiny of the documents, afford the assessee a hearing, and obtain a reasoned decision after examining the departmental objections. The impugned order was set aside and the matter remanded for fresh consideration, leaving entitlement to credit to be determined again after verification.</description>
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      <title>1998 (2) TMI 253 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88541</link>
      <description>Modvat credit could not be finally denied where the duty-paid character of the inputs was not in dispute and the objection centred on invoice particulars requiring verification. The Tribunal held that the proper course was to complete scrutiny of the documents, afford the assessee a hearing, and obtain a reasoned decision after examining the departmental objections. The impugned order was set aside and the matter remanded for fresh consideration, leaving entitlement to credit to be determined again after verification.</description>
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