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    <title>1998 (3) TMI 314 - CEGAT, NEW DELHI</title>
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    <description>The appellate tribunal affirmed the utilization of Modvat credit for duty payment on dutiable scrap generated during manufacturing, allowing for payment of duty on waste through accumulated Modvat credit. The tribunal upheld the lower authority&#039;s decision, emphasizing the broad scope of Modvat credit rules and validating the appellate authority&#039;s jurisdiction to remand cases for fresh decisions. The judgment clarified the interpretation of Modvat credit rules, addressed the discrepancy in duty payment methods, and confirmed the applicability of Modvat credit for duty payment on dutiable scrap arising from exempt product manufacturing.</description>
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    <pubDate>Wed, 18 Mar 1998 00:00:00 +0530</pubDate>
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      <title>1998 (3) TMI 314 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88593</link>
      <description>The appellate tribunal affirmed the utilization of Modvat credit for duty payment on dutiable scrap generated during manufacturing, allowing for payment of duty on waste through accumulated Modvat credit. The tribunal upheld the lower authority&#039;s decision, emphasizing the broad scope of Modvat credit rules and validating the appellate authority&#039;s jurisdiction to remand cases for fresh decisions. The judgment clarified the interpretation of Modvat credit rules, addressed the discrepancy in duty payment methods, and confirmed the applicability of Modvat credit for duty payment on dutiable scrap arising from exempt product manufacturing.</description>
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      <pubDate>Wed, 18 Mar 1998 00:00:00 +0530</pubDate>
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