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    <title>2000 (5) TMI 293 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit on invoices bearing rubber-stamped wording instead of pre-printed &quot;duplicate for transporter&quot; depended on whether the documents were in fact computer-generated and otherwise compliant with the relevant rule and trade notice. Because the factual foundation for that claim was not clearly established on the record, the appellate order was set aside and the matter was remanded for fresh verification and decision on merits after examining the invoices and hearing both sides.</description>
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      <title>2000 (5) TMI 293 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93582</link>
      <description>Modvat credit on invoices bearing rubber-stamped wording instead of pre-printed &quot;duplicate for transporter&quot; depended on whether the documents were in fact computer-generated and otherwise compliant with the relevant rule and trade notice. Because the factual foundation for that claim was not clearly established on the record, the appellate order was set aside and the matter was remanded for fresh verification and decision on merits after examining the invoices and hearing both sides.</description>
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