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    <title>1998 (6) TMI 334 - CEGAT, MUMBAI</title>
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    <description>Invoices issued in the name of a loan licencee were treated as acceptable Modvat documents where the goods were manufactured in the appellant&#039;s factory for that licencee under Notification No. 27/92-C.E. The Tribunal relied on its earlier identical ruling and held that, on those facts, the appellant had made out a prima facie case that denial of credit was unsustainable for interim purposes. As the major part of the demand was covered by that precedent, pre-deposit was dispensed with and stay was granted.</description>
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      <title>1998 (6) TMI 334 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=91635</link>
      <description>Invoices issued in the name of a loan licencee were treated as acceptable Modvat documents where the goods were manufactured in the appellant&#039;s factory for that licencee under Notification No. 27/92-C.E. The Tribunal relied on its earlier identical ruling and held that, on those facts, the appellant had made out a prima facie case that denial of credit was unsustainable for interim purposes. As the major part of the demand was covered by that precedent, pre-deposit was dispensed with and stay was granted.</description>
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