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    <title>1997 (12) TMI 439 - COMMISSIONER (APPEALS), CUSTOMS &amp; CENTRAL EXCISE,</title>
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    <description>The Commissioner (Appeals) allowed the appeals in Appeal No. 73/96 and Appeal No. 75/96 filed by M/s. Kamakhiya Steels (P) Ltd. The main issue was the denial of Modvat credit due to invoice markings not being as per requirements. The Commissioner held that procedural lapses should not disallow credit if duty payment and input use were legitimate. The appeals were allowed, impugned orders set aside, and stay applications and appeals disposed of accordingly.</description>
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    <pubDate>Fri, 19 Dec 1997 00:00:00 +0530</pubDate>
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      <title>1997 (12) TMI 439 - COMMISSIONER (APPEALS), CUSTOMS &amp; CENTRAL EXCISE,</title>
      <link>https://www.taxtmi.com/caselaws?id=90737</link>
      <description>The Commissioner (Appeals) allowed the appeals in Appeal No. 73/96 and Appeal No. 75/96 filed by M/s. Kamakhiya Steels (P) Ltd. The main issue was the denial of Modvat credit due to invoice markings not being as per requirements. The Commissioner held that procedural lapses should not disallow credit if duty payment and input use were legitimate. The appeals were allowed, impugned orders set aside, and stay applications and appeals disposed of accordingly.</description>
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      <pubDate>Fri, 19 Dec 1997 00:00:00 +0530</pubDate>
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