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    <title>1999 (1) TMI 80 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit disputes required fresh examination where the record showed that the supplier&#039;s certificate supporting duty debit in the PLA had not been considered by the adjudicating authority, and where there was no clear finding on the supplier&#039;s certificate concerning the alleged tampering and endorsement of the invoice in favour of the appellant. The matter was remanded for reconsideration of both issues, with the appellant to be given an opportunity to present its case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89694</link>
      <description>Modvat credit disputes required fresh examination where the record showed that the supplier&#039;s certificate supporting duty debit in the PLA had not been considered by the adjudicating authority, and where there was no clear finding on the supplier&#039;s certificate concerning the alleged tampering and endorsement of the invoice in favour of the appellant. The matter was remanded for reconsideration of both issues, with the appellant to be given an opportunity to present its case.</description>
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