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    <title>1998 (3) TMI 340 - CEGAT, NEW DELHI</title>
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    <description>Endorsed invoices were treated as prima facie acceptable for Modvat credit during the relevant transition period, especially where the goods moved in original packing and judicial support existed for treating such invoices like gate passes. Because Tribunal views were conflicting and there was no allegation that the claimant was otherwise ineligible for credit, interim protection was warranted. Waiver of pre-deposit was granted and recovery of the disputed Modvat credit demand was stayed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=88774</link>
      <description>Endorsed invoices were treated as prima facie acceptable for Modvat credit during the relevant transition period, especially where the goods moved in original packing and judicial support existed for treating such invoices like gate passes. Because Tribunal views were conflicting and there was no allegation that the claimant was otherwise ineligible for credit, interim protection was warranted. Waiver of pre-deposit was granted and recovery of the disputed Modvat credit demand was stayed.</description>
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