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    <title>1998 (8) TMI 201 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=89183</link>
    <description>Modvat credit on CVD-paid imported goods was not admissible where the prescribed duty-paying document, namely the triplicate copy of the bill of entry, was not produced. Rule 57G(2) required that statutory document, and later invoices could not substitute for it. The claim related to imported Styrene Monomer received on loan, but there was no proof that the triplicate bill of entry had been placed before the Tribunal. The cited precedents were treated as inapplicable because the missing prescribed document remained central to establishing entitlement, and the credit disallowance was upheld.</description>
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    <pubDate>Fri, 28 Aug 1998 00:00:00 +0530</pubDate>
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      <title>1998 (8) TMI 201 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=89183</link>
      <description>Modvat credit on CVD-paid imported goods was not admissible where the prescribed duty-paying document, namely the triplicate copy of the bill of entry, was not produced. Rule 57G(2) required that statutory document, and later invoices could not substitute for it. The claim related to imported Styrene Monomer received on loan, but there was no proof that the triplicate bill of entry had been placed before the Tribunal. The cited precedents were treated as inapplicable because the missing prescribed document remained central to establishing entitlement, and the credit disallowance was upheld.</description>
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      <pubDate>Fri, 28 Aug 1998 00:00:00 +0530</pubDate>
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