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    <description>The tribunal allowed the appeal by remanding the case to the original adjudicating authority for verification. It emphasized rectifiable discrepancies in invoices should not be the sole basis for denying Modvat credit to assessees. The appellants were granted an opportunity to present their defense and supporting documents during the fresh adjudication, with instructions for the authority to consider relevant tribunal decisions and legal precedents.</description>
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      <description>The tribunal allowed the appeal by remanding the case to the original adjudicating authority for verification. It emphasized rectifiable discrepancies in invoices should not be the sole basis for denying Modvat credit to assessees. The appellants were granted an opportunity to present their defense and supporting documents during the fresh adjudication, with instructions for the authority to consider relevant tribunal decisions and legal precedents.</description>
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