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    <title>1997 (6) TMI 225 - CEGAT, MUMBAI</title>
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    <description>A conditional and inconclusive appellate order was set aside because it did not finally dispose of the dispute and instead made rejection depend on further verification by the Assistant Collector. The Tribunal noted that a carbon copy of a delivery challan-cum-invoice could not automatically be treated as the prescribed duty-paying document for Modvat credit without clear factual verification of the supplier&#039;s issuance practice and safeguards against multiple credit claims. The matter was remanded for a clear and categorical determination on the admissibility of the document and the factual risk of duplication.</description>
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      <title>1997 (6) TMI 225 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=88946</link>
      <description>A conditional and inconclusive appellate order was set aside because it did not finally dispose of the dispute and instead made rejection depend on further verification by the Assistant Collector. The Tribunal noted that a carbon copy of a delivery challan-cum-invoice could not automatically be treated as the prescribed duty-paying document for Modvat credit without clear factual verification of the supplier&#039;s issuance practice and safeguards against multiple credit claims. The matter was remanded for a clear and categorical determination on the admissibility of the document and the factual risk of duplication.</description>
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