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    <title>1998 (2) TMI 283 - CEGAT, CALCUTTA</title>
    <link>https://www.taxtmi.com/caselaws?id=88986</link>
    <description>Modvat credit was considered in relation to end-cuttings of MS rounds claimed as MS scrap under Rule 57G, with entitlement turning on whether the material was actually used only for melting and recovery of metal; the matter was remanded for factual verification. A separate dispute concerned a triplicate gate pass bearing corrections, where credit depended on whether the correction was validly made before authentication and issuance; this also required verification from the Range Office and consignor records. The disposition left entitlement to credit contingent on examination of the relevant physical and documentary evidence by the authorities.</description>
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    <pubDate>Mon, 02 Feb 1998 00:00:00 +0530</pubDate>
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      <title>1998 (2) TMI 283 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=88986</link>
      <description>Modvat credit was considered in relation to end-cuttings of MS rounds claimed as MS scrap under Rule 57G, with entitlement turning on whether the material was actually used only for melting and recovery of metal; the matter was remanded for factual verification. A separate dispute concerned a triplicate gate pass bearing corrections, where credit depended on whether the correction was validly made before authentication and issuance; this also required verification from the Range Office and consignor records. The disposition left entitlement to credit contingent on examination of the relevant physical and documentary evidence by the authorities.</description>
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      <pubDate>Mon, 02 Feb 1998 00:00:00 +0530</pubDate>
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