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    <title>1998 (6) TMI 166 - CEGAT, NEW DELHI</title>
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    <description>Admissibility of Modvat credit on a photocopy of the triplicate bill of entry was upheld on the factual basis that the Tribunal had relied on a valid trade notice issued by the Customs House and the execution of an indemnity bond protecting Revenue interests. The reference application failed because Revenue did not show that the trade notice was inapplicable or that the Tribunal had proceeded on different facts. As a result, no referable question of law was disclosed and the reference application was rejected.</description>
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      <title>1998 (6) TMI 166 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88895</link>
      <description>Admissibility of Modvat credit on a photocopy of the triplicate bill of entry was upheld on the factual basis that the Tribunal had relied on a valid trade notice issued by the Customs House and the execution of an indemnity bond protecting Revenue interests. The reference application failed because Revenue did not show that the trade notice was inapplicable or that the Tribunal had proceeded on different facts. As a result, no referable question of law was disclosed and the reference application was rejected.</description>
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      <pubDate>Thu, 18 Jun 1998 00:00:00 +0530</pubDate>
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