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    <title>2002 (1) TMI 1113 - CEGAT, MUMBAI</title>
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    <description>Endorsed dealer invoices were treated as admissible Modvat documents where the departmental circular covered such invoices under the relevant scheme. The revenue&#039;s relied-on decisions were distinguished because they involved different factual settings, including impermissible endorsement practices or invoices outside the applicable notification. The Board&#039;s Circular No. 207/41/96-CX dated 1-5-1996 was found to squarely support the assessee&#039;s claim, and Modvat credit was held allowable on the endorsed invoice.</description>
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      <title>2002 (1) TMI 1113 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=104697</link>
      <description>Endorsed dealer invoices were treated as admissible Modvat documents where the departmental circular covered such invoices under the relevant scheme. The revenue&#039;s relied-on decisions were distinguished because they involved different factual settings, including impermissible endorsement practices or invoices outside the applicable notification. The Board&#039;s Circular No. 207/41/96-CX dated 1-5-1996 was found to squarely support the assessee&#039;s claim, and Modvat credit was held allowable on the endorsed invoice.</description>
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      <pubDate>Tue, 22 Jan 2002 00:00:00 +0530</pubDate>
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